Chapter
410
2005 -- H 6104 SUBSTITUTE A
Enacted 07/19/05
A N A C T
RELATING TO STATUTES AND STATUTORY CONSTRUCTION
Introduced By: Representative Gordon D. Fox
Date Introduced: March 01,
2005
It is enacted
by the General Assembly as follows:
SECTION
1. Section 5-6-28 of the General Laws in Chapter 5-6 entitled
"Electricians" is
hereby
amended to read as follows:
5-6-28.
Penalties for unlicensed work. -- Any person, firm, association, corporation,
or
employee
of these any person, firm, association or corporation, and any
representative, member,
or
officer of any firm, association, or corporation individually entering upon or
engaging in the
previously
defined business and work, without having complied with the provisions of this
chapter,
shall be assessed penalties pursuant to section 5-6-32.
SECTION
2. Section 5-23-2 of the General Laws in Chapter 5-23 entitled “Sunday
Business”
is hereby amended to read as follows:
5-23-2.
Licenses for Sunday and holiday business. - - (a) The city or town
council of
any city
or town shall grant licenses for the sale by retail establishments at any
places in that town
or city designated
in those licenses, on the first day of the week, Sunday, and on holidays
enumerated
in section 5-23-1. No license shall be issued on December 25 of any year or on
Thanksgiving
Day, except to:
(1)
Pharmacies licensed under chapter 19 19.1 of this title [repealed,
see chapter 19.1 of
this
title]; provided, however, that no
drug (as defined in section 5-19.1-2) or controlled substance
(as
defined in section 5-19.1-2) requiring a prescription (as defined in section
5-19.1-2) shall be
dispensed
or sold unless a licensed pharmacist-incharge (as defined in section 5-19.1-2)
is
available
on the premises;
(2)
Retail establishments which principally sell food products as defined in §
44-18-30(9)
and
which employ fewer than six (6) employees per shift at any one location;
(3)
Retail establishments principally engaged in the sale of cut flowers, floral
products,
plants,
shrubs, trees, fertilizers, seeds, bulbs, and garden accessories;
(4)
Retail establishments principally engaged in the sale and/or rental of video
cassette
tapes;
and
(5)
Retail establishments principally engaged in the preparation and/or sale of
bakery
products.
(b)
Retail establishments licensed pursuant to this section may be permitted to
open for
business
on Sundays between the hours of 12:00 noon and 6:00 P.M., except that
pharmacies
licensed
under chapter 19 19.1 of this title [repealed, see chapter
19.1 of this title] and retail
establishments
which principally sell food products as defined in § 44-18-30(9), and retail
establishments
engaged in the sale of pools and pool supplies for the period beginning on
March
1st and
ending on November 30, may be open during their normal working hours. Retail
establishments
licensed pursuant to this section may be permitted to open for business during
holidays
on their normal business working hours. The city of Newport and the towns of
Westerly,
Cumberland
and Glocester each may, by ordinance, authorize the retail establishments
within
their
respective jurisdictions, which are licensed pursuant to this section, to
remain open for
business
on Sundays between the hours of 9:00 A.M. and 10:00 P.M. or any portion of
those
hours.
(c)
The town of New Shoreham may, by ordinance, authorize the retail establishments
within
its jurisdiction which are licensed pursuant to this section to remain open for
business on
Sundays
between the hours set by the ordinance.
(d)
Retail establishments licensed pursuant to this section shall be exempt from
the
provisions
of chapter 40 of title 11 [repealed],entitled ‘‘Sunday Laws’’, and
chapter 1 of title 25,
entitled
‘‘Holidays and Days of Special Observance’’, and those establishments may sell
any and
all
items sold in the ordinary course of business with the exception of alcoholic
beverages.
(e)
All retail establishments may sell any and all items sold in the ordinary
course of
business
with the exception of alcoholic beverages after obtaining a license on those
Sundays
between
Thanksgiving day and Christmas between the hours of 10:00 A.M. and 7:00 P.M.
(f)
Retail establishments engaged in the sale of cut flowers, floral products,
plants,
shrubs,
trees, fertilizer, seeds, bulbs and gardening accessories, metal goods, locks,
tools, and
cutlery
including any concession operated by or on the premises of a larger
establishment, shall
be
licensed, prior to the sale of those products, in accordance with this section;
provided, that the
hours of
operation on Sundays or holidays shall be between the hours of 9:00 A.M. and
6:00 P.M.
(g)
Retail establishments engaged primarily in the sale and/or rental of video
cassette
tapes
shall be licensed in accordance with this section; provided, that the hours of
operation on
Sundays
and holidays may be between the hours of 10:00 A.M. and 10:00 P.M.
(h)
All employees engaged in work during Sundays or holidays pursuant to the
provisions
of this
section shall receive from their employer no less than time and a half for the
work so
performed
and shall be guaranteed at least a minimum of four (4) hours employment; except
those
employees referred to in § 28-12-4.3(a)(4), provided that the work performed by
the
employee
is strictly voluntary and refusal to work for any retail establishment on a
Sunday or
holiday
is not a ground for discrimination, dismissal, or discharge or any other
penalty upon the
employee.
The city or town council may fix and cause to be paid into the city or town
treasury for
each
license issued pursuant to this section a fee not to exceed the sum of one
hundred dollars
($100)
and may fix the time or times when the license granted terminates; provided,
that the city
or town
council shall not charge a licensing fee to any charitable, benevolent,
educational,
philanthropic,
humane, patriotic, social service, civic, fraternal, police, fire, labor, or
religious
organization
which is not operated for profit.
(i)
Retail establishments engaged principally in the preparation and/or sale of
bakery
products
and pharmacies shall be licensed prior to the sale of those products in
accordance with
this
section; provided, that the time and one half and voluntary work provisions do
not apply.
(j) Each city or town council shall fix, limit and specify those rules,
regulations, and
conditions
relating to the granting, holding and exercising those licenses as it deems
necessary or
advisable
and as are not inconsistent with law, and may suspend or revoke any license
granted by
it for
more than two (2) violations of those rules, regulations, and conditions,
during a calendar
year.
(k)
Retail establishments engaged in the sale of bait and recreational fishing
products
shall be
licensed prior to the sale of those products in accordance with this section;
provided, that
the
hours of operation on Sundays and holidays shall be between the hours of 5:00
A.M. and 8:00
P.M. or
any portion of those hours.
(l)
Each city or town shall grant Class A licenses authorizing retail
establishments which
sell
alcoholic beverages for consumption off of the premises within its jurisdiction
to sell on
Sundays,
alcoholic beverages in accordance with the terms of this chapter and that of
title 3 of the
general
laws, provided that it shall not permit such sale prior to the hour of twelve
noon (12:00
p.m.) or
on Christmas day, if Christmas shall occur on a Sunday; provided further, that
no
employee
shall be required to work and refusal to work on a Sunday shall not be the
grounds for
discrimination,
dismissal, discharge, deduction of hours, or any other penalty.
(m)
Retail establishments engaged in the sale of furniture shall be licensed prior
to the
sale of
those products in accordance with this section; provided that the hours of
operation on
Sundays
and holidays shall be between the hours of 11:00 A.M. and 6:00 P.M. or any
portion of
those
hours.
SECTION 3. Section 5-34.2-2 of the General Laws in Chapter 5-34.2 entitled
“Nurse
Anesthetists”
is hereby amended to read as follows:
5-34.2-2.
Definitions. -- (a) ‘‘Board’’ means the board of nurse registration and
nurse
education
established in section 5-34-4.
(b)
‘‘Certified registered nurse anesthetist’’ (CRNA) means a registered nurse who
has
successfully
met the requirements stated in this chapter.
(c)
‘‘Practice of certified registered nurse anesthesia’’ means providing certain
health
care
services under the supervision of anesthesiologists, licensed physicians, or
licensed dentists
in
accordance with section 5-31.1-1(14) (16) which requires
substantial specialized knowledge,
judgment
and skill related to the administration of anesthesia, including preoperative
and
postoperative
assessment of patients; administering anesthetics; monitoring patients during
anesthesia;
management of fluid in intravenous therapy and management of respiratory care.
SECTION
4. Section 5-37.6-3 of the General Laws in Chapter 5-37.6 entitled “Pain
Assessment
Act” is hereby amended to read as follows:
5-37.6-3.
Definitions. -- As used in this chapter, the following terms have
the following
meanings:
(1)
‘‘Assessment of pain’’ means the act of assessing an unpleasant sensation
occurring
in
varying degrees of severity as a consequence of injury, disease, or emotional
disorder;
(2)
‘‘Director’’ means the director of the department of health;
(3)
‘‘Health care facilities’’ is defined in the same manner as in section
23-17-2(5)
[section 23-17-2(6)];
(4)
‘‘Health care provider’’ means any person licensed by this state to provide or
lawfully
providing
health care services, including, but not limited to, a physician, dentist,
optometrist,
nurse,
podiatrist, physical therapist, nurse practitioner or physician’s assistant;
(5)
‘‘Person’’ means any individual, trust or estate, partnership, limited
liability
corporation,
corporation (including associations, joint stock companies, and insurance
companies),
state, or political subdivision or instrumentality of a state;
(6)
‘‘Regular basis’’ means a procedure done on a customary, usual, normal,
orderly,
even, or
symmetrical schedule.
SECTION 5. Section 5-49-6 of the General Laws in Chapter 5-49 entitled “Hearing
Aid
Dealers
and Fitters” is hereby amended to read as follows:
5-49-6.
Issuance of licenses and certificates of endorsement. -- (a) The
department
shall
register each applicant without discrimination who passes an examination as
provided in
section
5-49-7. and upon Upon the applicant’s payment of
twenty-five dollars ($25.00) per
annum
for each year of the term of license, the department shall issue to the
applicant a license
signed
by the department. The total fee for the entire term of licensure shall be paid
prior to the
issuance
of the license.
(1)
Whenever the board determines that another state or jurisdiction has
requirements
equivalent
to or higher than those in effect pursuant to this chapter, and that this state
or
jurisdiction
has a program equivalent to or stricter than the program for determining
whether
applicants
pursuant to this chapter are qualified to dispense and fit hearing aids, the
department
may
issue certificates of endorsement to applicants who hold current, unsuspended,
and
unrevoked
certificates or licenses to fit and sell hearing aids in that other state or
jurisdiction.
(2)
No applicant for certificate of endorsement shall be required to submit to or
undergo a
qualifying
examination, etc., other than the payment of fees, pursuant to section 5-49-11.
(3)
The holder of a certificate of endorsement shall be registered in the same
manner as a
licensee.
The fee for an initial certificate of endorsement shall be the same as the fee
for an initial
license.
Fees, grounds for renewal, and procedures for the suspension and revocation of
certificates
of endorsement shall be the same as for renewal, suspension, and revocation of
a
license.
SECTION 6. Section 5-63.2-13 of the General Laws in Chapter 5-63.2 entitled
“Mental
Health
Counselors and Marriage and Family Therapists” is hereby amended to read as
follows:
5-63.2-13.
Licensure application. -- (a) Each person desiring to obtain a
license as a
practicing
marriage and family therapist or clinical mental health counselor shall make
application
to the board upon the form and in the manner that the board prescribes and
shall
furnish
satisfactory evidence to the board that she or he:
(1)
Is of good moral character;
(2)
Has not engaged or is not engaged in any practice or conduct which would be a
ground
for refusing to issue a license under section 5-63.2-21 of this chapter;
(3)
Is qualified for licensure pursuant to the requirements of this chapter, or is
currently
certified
by the Rhode Island department of health as a mental health counselor or a
marriage and
family
therapist. The transition from certification to licensure does not require an
additional fee
payment.
(b)
Applications before January 1, 1998. Any person who applied on or before
January 1,
1998,
shall be issued a license by the board if she or he meets the qualifications
stated in
subdivisions
(a)(1), (2),and (3) of this section and provides evidence to the board that she
or he
meets
educational and experience qualifications as follows:
(1)
Education requirements: an appropriate graduate degree, as defined by the
board,
from a
regionally accredited institution recognized at the time of granting the
degree.
(2)
Experience requirements: at least five (5) years of clinical experience in the
practice
of
marriage and family therapy or mental health counseling, and membership in or
certification
by an
appropriate professional organization, as defined by the board.
(c)
Applications after January 1, 1998. Any person who applies to the board after
January
1,
1998, shall be issued a license by
the board if she or he meets the qualifications stated in
subdivisions
(a)(1), (2), and (3) of this section and provides satisfactory evidence to the
board that
she or
he:
(1)
Meets educational experience qualifications as follows:
(i)
Educational requirements: a master’s degree or certificate in advanced graduate
studies
or a doctoral degree in marriage and family therapy or mental health counseling
from a
recognized
educational institution, or a graduate degree in an allied field from a
recognized
educational
institution and graduate level course work which is equivalent to a master’s
degree in
marriage
and family therapy or mental health counseling, as determined by the board.
(ii)
Experience requirements: successful completion of two (2) calendar years of
work
experience
in marriage and family therapy or mental health counseling under qualified
supervision
following receipt of a qualifying degree.
(2)
Passes an examination administered by the board.
SECTION
7. Sections 11-37.1-3, 11-37.1-13, and 11-37.1-14 of the General Laws in
Chapter
11-37.1 entitled “Sexual Offender Registration and Community Notification” are
hereby
amended
to read as follows:
11-37.1-3.
Registration required - Persons covered. -- (a) Any person who,
in this or
any
other jurisdiction: (1) has been convicted of a criminal offense against a
victim who is a
minor,
(2) has been convicted of a sexually violent offense, (3) has been determined
to be a
sexually
violent predator, (4) has committed an aggravated offense as defined in section
11-37.1-
2, or
(5) is a recidivist, as defined in section 11-37.1-4, shall be required to
register his or her
current
address with the local law enforcement agency having jurisdiction over the city
or town in
which
the person having the duty to register resides for the time period specified in
section 11-
37.1-4.
(b)
Any person who is: (1) a nonresident worker who has committed an offense that
is
subject
to registration in the state of his or her residence and who is employed or
carrying on a
vocation
in Rhode Island as defined in section 11-37.1-2(g), or (2) a nonresident
student as
defined
by section 11-37.1-2(l) [section 11-37.1-2(m)] who has committed
an offense that is
subject
to registration in the state of his or her residence and who is attending an
educational
institution
in Rhode Island, shall be required to register his or her current address and
the address
of his
or her place of employment or school attended with the local law enforcement
agency
having
jurisdiction over the city or town in which the nonresident worker or student
is employed
or
attending school.
(c)
Any person having a duty to register as a sex offender in subsection (a) of
this section
who is enrolled
at, employed at or carrying on a vocation at an institution of higher education
shall
have an additional duty to register the information described in subsection (a)
of this section
with the
local law enforcement agency in the city or town where the primary campus of
the
institution
of higher education at which the person is enrolled, employed or carrying on a
vocation
who is located for the period of time they are enrolled at, employed at or
carrying on a
vocation
at the institution of higher education.
11-37.1-13.
Notification procedures for tiers two (2) and three (3). -- If
after review of
the
evidence pertaining to a person required to register according to the criteria
set forth in section
11-37.1-12,
the board is satisfied that risk of re-offense by the person required to
register is either
moderate
or high, the sex offender community notification unit of the parole board shall
notify
the
person, in writing, by letter or other documentation:
(1)
That community notification will be made not less than ten (10) business days
from
the date
of the letter or other document evidencing an intent to promulgate a community
notice in
accordance
with section 11-37.1-12(c)(2)(ii) or (iii) [section 11-37.1-12(b)],
together with the
level,
form and nature that the notification will take;
(2)
That unless an application for review of the action is filed within the time
specified by
the
letter or other documentation, which in any case shall not be less than ten
(10) business days,
by the
adult offender subject to community notification, with the criminal calendar
judge of the
superior
court for the county in which the adult offender who is the subject of
notification resides
or
intends to reside upon release, or by the juvenile offender subject to
community notification
over
whom the family court exercises jurisdiction, with the clerk of the family
court for the
county
in which the juvenile offender resides or intends to reside upon release, whose
name shall
be
specified in the letter or other document, requesting a review of the
determination to
promulgate
a community notification, that notification will take place;
(3)
That should the person subject to community notification, file an application
for
review on or before the date specified by the letter or other documentation,
that no
community
notification will take place, unless and until affirmed by the court or, if
reversed,
until the time that the attorney general or his or her designee provides for a
notification
in accord with the reasons specified for the reversal by the court;
(4)
That the person has a right to be represented by counsel of their own choosing
or by
an
attorney appointed by the court, if the court determines that he or she cannot
afford counsel;
and
(5)
That the filing of an application for review may be accomplished, in the
absence of
counsel,
by delivering a letter objecting to the notification and/or its level, form or
nature,
together
with a copy of the letter or other documentation describing the proposed
community
notification,
addressed to the judge described in the communication to the clerk of the
superior
court in
the county in which the adult offender resides or intends to reside upon
release, or in the
case of
juvenile offenders over whom the family court exercises jurisdiction, addressed
to the
judge
described in the communication to the clerk of the family court in the county
in which the
juvenile
offender resides or intends to reside upon release.
11-37.1-14.
Preliminary proceedings on objection to community notification -
Procedures.
-- Upon receipt of a request from a person subject to
community notification under
section
11-37.1-12(c)(2)(ii) or (iii) [section
11-37.1-12(b)], the superior court, or the family court
of the
county in which the person resides or intends to reside upon release, shall:
(1)
Set a date for hearing and decision on the matter;
(2)
Provide notice of the date for the hearing to both the applicant or his or her
counsel
and to
the attorney general;
(3)
Appoint counsel for the applicant if he or she cannot afford one; and
(4)
Direct that the attorney general promptly provide copies of all papers,
documents and
other
materials which formed the basis for the determination of the level and manner
of
community
notification be provided to the court and the applicant or his or her counsel.
SECTION
8. Section 15-21-2 of the General Laws in Chapter 15-21 entitled “Child
Support
Lien Act” is hereby amended to read as follows:
15-21-2.
Creation of lien. -- (a) A child support obligation or reimbursement
order
which is
enforceable by the department of administration, division of taxation, child
support
enforcement,
in accordance with Title IV Part D of the Social Security Act, 42 U.S.C.
section 651
et seq.,
and which is unpaid in whole or in part shall, as of the date on which it was
due, be a lien
in favor
of the obligee or assignee in an amount sufficient to satisfy unpaid child
support, whether
the
amount due is a fixed sum or is accruing periodically. Once a child support
lien arises, the lien
shall
incorporate any unpaid child support which may accrue in the future and shall
not terminate
except
as provided in 15-21-4(f) [section 15-21-4(g)]. The lien shall
encumber all tangible and
intangible
property, whether real or personal, and rights to property, whether legal or
equitable,
belonging
to the obligor including, but not limited to, the obligor's interest in any
jointly held
property.
An interest in personal property acquired by the obligor after the child
support lien
arises
shall be subject to the lien. Without limiting the forgoing,
"property" as used in this chapter
shall
also include insurance and workers' compensation payments.
(b)
In any case where a lien arises in jointly held property, a non-obligor joint
party
whose
interest appears of record or is otherwise known to the department shall
receive notice of
intent
to lien and may request an administrative hearing with the department to
contest the scope
of the
property interests of the lien or may seek judicial review by motion to the
family court.
Service
of the notice shall be made by first class mail.
[See
section 12-1-15 of the General Laws.]
SECTION
9. Section 15-22-5 of the General Laws in Chapter 15-22 entitled “Exchange
of
Information in Support of Child Support Collection” is hereby amended to read
as follows:
15-22-5.
Disclosure of personal data prohibited - Petition for disclosure - Motion
to
seal
court files - Determination of harm - Limited disclosure. -- (a) A person or agency,
including
the IV-D agency, seeking personal data which the IV-D agency is prohibited from
disclosing
because of a history of domestic violence but which could otherwise be
disclosed
pursuant
to 15-22-2(a) [section 15-22-1(a)], or which the Federal Parent
Locator Service
established
pursuant to title IV, part D of the Social Security Act is prohibited from
disclosing
because the
secretary of the federal department of health and human services has been
notified
that
there is reasonable evidence of a history of domestic violence, may file a
petition with the
family
court to request disclosure of the personal data. The petition shall specify
the purposes for
which
the personal data is required. When a petition is filed under this section, or
when the court
receives
notice from the IV-D agency through a motion to seal the file or otherwise,
that the IV-D
agency
has been notified of a history of domestic violence pursuant to section
15-22-4, the court
shall
determine whether disclosure of personal data could be harmful to the parent or
child before
releasing
the data to any other person or agency. The parent may provide the information
in
writing
and shall not be required to appear in person to contest the release of
information. The
court
shall also notify the IV-D agency of any petition to disclose files pursuant to
this section,
and the
IV-D agency shall provide the court with any reasonable evidence of a history
of
domestic
violence when it has been provided to the IV-D agency pursuant to section
15-22-4. The
court
may also request information directly from the Federal Parent Locator Service,
from the IV-
D agency
of another state, and from any other source.
(b)
(1) In determining whether disclosure of personal data meets the definition of
a
history
of domestic violence and could be harmful to the parent or child, the court
shall consider
any
relevant information provided by the parent or child, any information provided
by the IV-D
agency
or by the IV-D agency of another state, any evidence provided by the person
seeking the
personal
data, whether the address of the parent or child has been impounded, and any other
relevant
evidence, including information contained in the records of the statewide
domestic
violence
record keeping system. Documentary evidence transmitted to the court by
facsimile,
telecopier,
or other means that do not provide an original writing may not be excluded from
evidence
on an objection based on the means of transmission. The court may permit a
party or
witness
to be deposed or to testify by telephone, audiovisual means, or other
electronic means.
(2)
The court shall not enter an order to disclose personal data without reviewing
all of
the
information that has been provided to the court and shall not draw an adverse
inference from
the
failure of the parent to appear in person to contest disclosure of information.
(3)
The court may, upon motion by any party, or the division of taxation, child
support
enforcement,
or on its own, enter an order:
(i)
Sealing the file and prohibiting any disclosure of confidential information by
the court
or its
agents;
(ii)
Obliterating location information contained in the court file;
(iii)
Permitting disclosure by the court or its agents to a specific person or
persons;
(iv)
Prohibiting disclosure by the court or its agents to a specific person or
persons; or
(v)
Removing any restrictions on disclosure by the court and its agents.
(4)
An order permitting disclosure of personal data may specify the purposes for
which
the data
may be used and may prohibit a person to whom the data is disclosed from making
further
disclosures to any other person. The court shall notify the IV-D agency of any
order
entered
pursuant to this section. Any person or agency who violates an order issued
pursuant to
this
section may be held in contempt of court and subject to the penalties provided
in section 15-
22-4(c)(2).
(5)
The court may disclose location information about a parent for the limited
purpose of
notifying
the parent of a proceeding under this section or of any other proceeding in the
probate
and
family court, provided that the information shall not be disclosed to another
party unless the
court
issues an order pursuant to this section permitting the disclosure.
SECTION
10. Sections 17-20-4 and 17-20-6.1 of the General Laws in Chapter 17-20
entitled
“Mail Ballots” are hereby amended to read as follows:
17-20-4.
Exemption from registration. -- Any member of the armed forces or of
the
merchant
marine of the United States in active service, any person absent from the state
in the
performance
of "services intimately connected with military operations", as
defined in section 17-
20-3(c)
[section 17-20-3(d)], and any
person employed outside of the United States, as defined in
section
17-20-3(d) [section 17-20-3(c)]
who, except for registration, would be a qualified elector
of this
state, shall be exempt during the period of his or her service or employment
and for two
(2)
years thereafter from the registration requirements of the Constitution of this
state.
17-20-6.1.
Alternative methods of voting by citizens covered by the Uniformed and
Overseas
Citizens Absentee Voting Act (UOCAVA). -- (a) It is the intent and purpose that the
provisions
set forth in this section are designed to facilitate the federal mandate of the
Uniformed
and
Overseas Citizens Absentee Voting Act (UOCAVA), 42 U.S.C. section 1973ff et
seq.
(b)
The Federal Post Card Application (FPCA) may be used as a request for an
absentee
ballot
by:
(1)
A member of the armed forces who is absent from the state by reason of being in
active
service;
(2)
Any person absent from the state in performance of "services intimately
connected
with
military operations" as defined in § 17-20-3(c) [section 17-20-3(d)];
and
(3)
Any person who is employed outside of the United States as defined in section
17-20-
3(d)
[section 17-20-3(c)].
(c)
The single FPCA card shall permit the person to request an absentee ballot for
each
primary
and election through the next two (2) regularly scheduled general elections for
federal
office
in which the voter is eligible to vote.
(d)
The FPCA card must be received by the local board of canvassers where the
person
last
maintains his/her residence for voting purposes within the time frame for
applying for
absentee
ballots as set forth in this title.
(e)
If the FPCA, when used in accordance with this section, is sent by the voter
through
electronic transmission, it must be sent to the secretary of state and it must
be
received
by the secretary of state by the deadline for applying for absentee ballots as
set
forth in
this title. The secretary of state shall then forward the FPCA to the
appropriate
local
authority who shall immediately certify and return the FPCA to the secretary of
state
with the notation that the corresponding ballots shall be sent by mail and
electronic
transmission.
The secretary of state shall transmit ballots only to the facsimile number
provided
by the Federal Voter Assistance Program. The ballots sent by electronic
transmission
shall be returned to the state board by electronic transmission. These ballots
will be
counted at the state board in accordance with rules and regulations promulgated
by the
state board.
(f)
The voter's signature on the FPCA does not need to be witnessed or notarized,
when
the FPCA
is submitted as provided in this section.
(g)
If a voter is casting a mail ballot received through the use of the FPCA card
as
provided
in this section, the voter's signature does not need to be witnessed or
notarized on the
certifying
envelope used for the return of the voted mail ballot.
SECTION
11. Sections 21-27-1 and 21-27-6.1 of the General Laws in Chapter 21-27
entitled
“Sanitation in Food Establishments” are hereby amended to read as follows:
21-27-1.
Definitions. -- Unless otherwise specifically provided in this chapter,
the
following
definitions apply to this chapter:
(1)
"Approved" means approved by the director.
(2)
"Commissary" means a central processing establishment where food is
prepared for
sale or
service off the premises or by mobile vendor.
(3)
"Department" means the department of health.
(4)
"Director" means the director of health or the director's duly
appointed agents.
(5)
"Farmers market" means a market where two (2) or more farmers are
selling produce
exclusively
grown on their own farms on a retail basis to consumers. Excluded from this
term is
any
market where farmers or others are selling produce at wholesale and/or any
market in which
any
individual is selling produce not grown on his or her own farm.
(6)
"Farm home food manufacture" means the production in accordance with
the
requirements
of section 21-27-6.1 of food for retail sale in a residential kitchen on a farm
which
produces
agricultural products for human consumption and the operator of which is
eligible for
exemption
from the sales and use tax in accordance with section 44-18-30(33) section
44-18-
30(32).
(7)
"Food" means: (i) articles used for food or drink for people or other
animals, (ii)
chewing
gum, and (iii) articles used for components of any food or drink article.
(8)
"Food business" means and includes any establishment or place,
whether fixed or
mobile,
where food or ice is held, processed, manufactured, packaged, prepared,
displayed,
served,
transported, or sold.
(9)
"Food service establishment" means any fixed or mobile restaurant,
coffee shop,
cafeteria,
short-order cafe, luncheonette, grill, tearoom, sandwich shop, soda fountain,
tavern; bar,
cocktail
lounge, night club, roadside stand, industrial feeding establishment, private,
public or
nonprofit
organization or institution routinely serving food, catering kitchen,
commissary or
similar
place in which food or drink is prepared for sale or for service on the
premises or
elsewhere,
and any other eating or drinking establishment or operation where food is
served or
provided
for the public with or without charge.
(10)
"Mobile food service unit" means a unit that prepares and/or sells
food products for
direct
consumption.
(11)
"Person" means any individual, firm, co-partnership, association, or
private or
municipal
corporation.
(12)
"Processor" means one who combines, handles, manufactures or
prepares, packages,
and
stores food products.
(13)
"Operator" in relation to food vending machines means any person who
by contract,
agreement,
lease, rental, or ownership sells food from vending machines.
(14)
"Retail" means when eighty percent (80%) or more of sales are made
directly to
consumers.
(15)
"Retail peddler" means a food business which sells meat, seafood, and
dairy
products
directly to the consumer, house to house or in a neighborhood.
(16)
"Roadside farmstand" means a stand or location adjacent to a farm
where produce
grown
only on that farm is sold at the time of harvest.
(17)
"Vending machine site or location" means the room, enclosure, space,
or area where
one or
more vending machines are installed and/or operated.
(18)
"Warehouse" means a place for the storage of dried, fresh, or frozen
food or food
products,
not including those areas associated within or directly part of a food service
establishment
or retail market.
(19)
"Wholesale" means when eighty percent (80%) or more of the business
is for resale
purposes.
21-27-6.1.
Farm home food manufacture. -- Notwithstanding the other provisions
of
this
chapter, the department of health shall permit farm home food manufacture and
the sale of
the
products of farm home food manufacture at farmers' markets, farmstands, and
other markets
and
stores operated by farmers for the purpose of the retail sale of the products
of Rhode Island
farms,
provided that the requirements of this section are met.
(1)
The farm home food products shall be produced in a kitchen that is on the
premises of
a farm
and meets the standards for kitchens as provided for in minimum housing
standards,
adopted
pursuant to chapter 24.2 of title 45 and the Housing Maintenance and Occupancy
Code,
adopted
pursuant to chapter 24.3 of title 45, and in addition the kitchen shall:
(i)
Be equipped at minimum with either a two (2) compartment sink or a dishwasher
that
reaches
one hundred fifty (150) degrees Fahrenheit after the final rinse and drying
cycle and a one
compartment
sink;
(ii)
Have sufficient area or facilities, such as portable dish tubs and drain
boards, for the
proper
handling of soiled utensils prior to washing and of cleaned utensils after
washing so as not
to
interfere with safe food handling; equipment, utensils, and tableware shall be
air dried;
(iii)
Have drain boards and food preparation surfaces that shall be of a
nonabsorbent,
corrosion
resistant material such as stainless steel, formica or other chip resistant,
nonpitted
surface;
(iv)
Have self-closing doors for bathrooms that open directly into the kitchen;
(v)
If farm is on private water supply it must be tested once per year.
(2)
The farm home food products are prepared and produced ready for sale under the
following
conditions:
(i)
Pets are kept out of food preparation and food storage areas at all times;
(ii)
Cooking facilities shall not be used for domestic food purposes while farm home
food
products
are being prepared;
(iii)
Garbage is placed and stored in impervious covered receptacles before it is
removed
from the
kitchen, which removal shall be at least once each day that the kitchen is used
for farm
home food
manufacture;
(iv)
Any laundry facilities which may be in the kitchen shall not be used during
farm
home
food manufacture;
(v)
Recipe(s) for each farm home food product with all the ingredients and
quantities
listed,
and processing times and procedures, are maintained in the kitchen for review
and
inspection;
(vi)
List ingredients on product;
(vii)
Label with farm name, address and telephone number.
(3)
Farm home food manufacture shall be limited to the production of nonpotentially
hazardous
food and foods that do not require refrigeration, including:
(i)
Jams, jellies, preserves and acid foods, such as vinegars, that are prepared
using fruits,
vegetables
and/or herbs that have been grown locally;
(ii)
Double crust pies that are made with fruit grown locally;
(iii)
Yeast breads;
(iv)
Maple syrup from the sap of trees on the farm or of trees within a twenty (20)
mile
radius
of the farm;
(v)
Candies and fudges;
(vi)
Dried herbs and spices.
(4)
Each farm home kitchen shall be registered with the department of health and
shall
require
a notarized affidavit of compliance, in any form that the department may
require, from the
owner of
the farm that the requirements of this section have been met and the operation
of the
kitchen
shall be in conformity with the requirements of this section. A certificate of
registration
shall be
issued by the department upon the payment of a fifty dollar ($50.00) fee and
the
submission
of an affidavit of compliance. The certificate of registration shall be valid
for one year
after
the date of issuance; provided, however, that the certificate may be revoked by
the director
at any
time for noncompliance with the requirements of the section. The certificate of
registration,
with a
copy of the affidavit of compliance, shall be kept in the kitchen where the
farm home food
manufacture
takes place. The director of health shall have the authority to develop and
issue a
standard
form for the affidavit of compliance to be used by persons applying for a
certificate of
registration;
the form shall impose no requirements or certifications beyond those set forth
in this
section
and section 21-27-1(6). No certificates of registration shall be issued by the
department
prior to
September 1, 2002.
(5)
Income from farm home food manufacture shall not be included in the calculation
of
farm
income for the purposes of obtaining an exemption from the sales and use tax
pursuant to
section
44-18-30(33) section 44-18-30(32),
nor shall any equipment, utensils, or supplies
acquired
for the purpose of creating or operating farm home food manufacture be exempt
from
the
sales and use tax as provided for in section 44-18-30(33) section
44-18-30(32).
SECTION
12. Section 27-8.1-2.1 of the General Laws in Chapter 27-8.1 entitled
“Information
Reporting and Immunity Relating to Fire Losses” is hereby amended to read as
follows:
27-8.1-2.1.
Statement to fire department concerning burned motor vehicle. -- (a)
Whenever
a motor vehicle as defined in section 31-1-3(p) section 31-1-3 (o)
is burned, the owner
of
record of the vehicle shall submit to the fire department for the city or town
in which the
vehicle
is located a statement signed under the penalties of perjury containing any
information
concerning
the burning of the vehicle that the state fire marshal or his or her designee
shall
require.
(b)
The state fire marshal or his or her designee is empowered and directed to
develop
and
adopt an appropriate form upon which to enter the owner's statement, which form
shall
contain
the requisite information as provided in section 27-8.1-3.
SECTION
13. Section 27-54-8 of the General Laws in Chapter 27-54 entitled “Insurance
Fraud
Prevention Act” is hereby amended to read as follows:
27-54-8.
Disclosure of arson conviction. -- (a) Every insurance provider
doing business
within
this state shall require applicants for property insurance, real or personal,
to disclose
whether
or not the applicant or applicants have been convicted of any degree of the
crime of
arson as
described in chapter 4 of title 11 within ten (10) years of the application
date.
(b)
An insurance provider may use the existence of an arson conviction within ten
(10)
years as
a reason to deny coverage.
(c)
Failure to disclose the existence of an arson conviction when requested upon an
insurance
application shall be a misdemeanor punishable by a sentence of not more than
one year
imprisonment.
(d)
The insurance application form shall indicate the existence of a criminal
penalty for
failure
to disclose a conviction for arson.
(e)
For the purpose of this section, "applicant" means a natural person,
trust, partnership,
association,
corporation or other form of business organization; provided, that if the
applicant is a
trust,
the beneficiaries of the trust shall be included, and if the applicant is a
partnership,
association,
corporation or other form of business organization, each member, director,
shareholder
owning more than twenty percent (20%) of the common stock issued by the
corporation,
and the principal officer of the corporation shall be included.
(f)
The provisions of this section do not apply to any policy with respect to
highly
protected
risks as defined in section 27-5-2.1(a)(4) section 27-65-1(a)(4)(i).
SECTION
14. Section 28-33-47 of the General Laws in Chapter 28-33 entitled
“Workers’
Compensation -- Benefits” is hereby amended to read as follows:
28-33-47.
Reinstatement of injured worker. -- (a) A worker who has
sustained a
compensable
injury shall be reinstated by the worker's employer to the worker's former
position
of
employment upon written demand for reinstatement, if the position exists and is
available and
the
worker is not disabled from performing the duties of the position with
reasonable
accommodation
made by the employer in the manner in which the work is to be performed. A
workers'
former position is "available" even if that position has been filled
by a replacement
while
the injured worker was absent as a result of the worker's compensable injury.
If the former
position
is not available, the worker shall be reinstated in any other existing position
that is vacant
and
suitable. A certificate by the treating physician that the physician approves
the worker's
return
to the worker's regular employment or other suitable employment shall be prima
facie
evidence
that the worker is able to perform the duties.
(b)
The right of reinstatement shall be subject to the provisions for seniority
rights and
other
employment restrictions contained in a valid collective bargaining agreement
between the
employer
and a representative of the employer's employees, and nothing shall exempt any
employer
from or excuse full compliance with any applicable provisions of the Americans
with
Disabilities
Act, 42 U.S.C. section 12101 et seq., and chapter 87 of title 42.
(c)
Notwithstanding subsection (a) of this section:
(1)
The right to reinstatement to the worker's former position under this section
terminates
upon any of the following:
(i)
A medical determination by the treating physician, impartial medical examiner,
or
comprehensive
independent health care review team that the worker cannot, at maximum medical
improvement,
return to the former position of employment or any other existing position with
the
same
employer that is vacant and suitable;
(ii)
The approval by the workers' compensation court of a vocational rehabilitation
program
for the worker to train the worker for alternative employment with another
employer;
(iii)
The worker's acceptance of suitable employment with another employer after
reaching
maximum medical improvement;
(iv)
The worker's refusal of a bona fide offer from the employer of light duty
employment
or
suitable alternative employment, prior to reaching maximum medical improvement;
(v)
The expiration of ten (10) days from the date that the worker is notified by
the insurer
or
self-insured employer by mail at the address to which the weekly compensation
benefits are
mailed
that the worker's treating physician has released the worker for employment
unless the
worker
requests reinstatement within that time period;
(vi)
The expiration of thirty (30) days after the employee reaches maximum medical
improvement
or concludes or ceases to participate in an approved program of rehabilitation,
or
one year
from the date of injury, whichever is sooner, provided, in the event a petition
to establish
liability
for an injury is filed, but not decided within one year of the date of injury,
within twenty-
one (21)
days from the first finding of liability. Notwithstanding the foregoing, where
the
employee
is participating in an approved program of rehabilitation specifically designed
to
provide
the employee with the ability to perform a job for which he or she would be
eligible
under
subsection (a) of this section, the right of reinstatement shall terminate when
the employee
concludes
or ceases to participate in the program or eighteen (18) months from the date
of injury,
whichever
is sooner;
(vii)
Except where otherwise provided under a collective bargaining agreement, the
approval
by the court of a settlement pursuant to chapters 29 - 38 of this title.
(2)
The right to reinstatement under this section does not apply to:
(i)
A worker hired on a temporary basis;
(ii)
A worker employed in a seasonal occupation;
(iii)
A worker who works out of a hiring hall operating pursuant to a collective
bargaining
agreement;
(iv)
A worker whose employer employs nine (9) or fewer workers at the time of the
worker's
injury;
(v)
A worker who is on a probationary period of less than ninety-one (91) days.
(d)
Any violation of this section is deemed an unlawful employment practice. If the
employee
applies for reinstatement under this section and the employer in violation of
this section
refuses
to reinstate the employee, the workers' compensation court is authorized to
order
reinstatement
and award back pay and the cost of fringe benefits lost during the period as
appropriate.
Determinations of reinstatement disputes shall be rendered by the workers'
compensation
court in accordance with this section and chapters 29 - 38 of this title, and
the rules
of
practice of the workers' compensation court.
(e)
When an employee is entitled to reinstatement under this section, but the position
to
which
reinstatement is sought does not exist or is not available, the employee may
file for
unemployment
benefits as if then laid off from that employment, and unemployment benefits
shall be
calculated pursuant to section 28-42-3(1) [section 28-42-3(4)];
provided, that an
employee
cannot collect both workers' compensation indemnity benefits and unemployment
benefits
under this section.
(f)
The education division of the department of labor and training shall provide
information
to employees who receive benefits under this title of the provisions of this
section.
(g)
Any requests for reinstatement determinations pending before the director prior
to
September
1, 2000, will remain at the department for resolution. Any requests after this
date will
be heard
by the workers' compensation court.
SECTION
15. Sections 31-22-11.2 and 31-22-11.7 of the General Laws in Chapter 31-
22
entitled “Miscellaneous Rules” are hereby amended to read as follows:
31-22-11.2.
Maintenance of school buses. -- (a) All school buses, as defined in section
31-1-3(v) section 31-1-3(t), shall be maintained in a
safe operating condition through an approved
systematic
preventive maintenance program. Defects which could create a hazard for riders
or
other
road users shall be corrected before the vehicle transports children.
(b)
The maintenance program shall be adequate to provide the proper care of all the
equipment
owned, leased, or contracted, and a written record shall be kept for all
repairs
conducted
on each bus. The records shall be retained for the life of each vehicle and
shall transfer
with the
vehicle when sold, and the record shall be available for inspection by the
director of
inspections
during normal business hours. Included in these records shall be a record of
any
torque
pressure as recommended by the manufacturer.
31-22-11.7.
Unauthorized school bus entry. -- (a) Any person over eighteen
(18) years
of age
who enters a school bus as defined in § 31-1-3(v) section 31-1-3(t)
without prior
authorization
of the driver or a school official, and who refuses to disembark after being
ordered
to do so
by the driver, shall be guilty of a misdemeanor.
(b)
A school district may place a notice at the entrance of the school bus that
warns
against
the unauthorized entry or refusal to disembark prohibited by this section.
SECTION
16. Section 31-24-54 of the General Laws in Chapter 31-54 entitled “Lighting
Equipment
and Reflectors” is hereby amended to read as follows:
31-24-54.
Strobe lights on school buses. -- All new school buses, as
defined in § 31-1-
3(v) section 31-1-3(t), shall at all times be
equipped with a rear-viewing, rear-mounted white
flashing
strobe light, meeting the following requirements:
(1)
A white flashing strobe light will be installed on the roof of a school bus; at
a point
not to
exceed one-third (1/3) the body length forward from the rear of the roof edge;
(2)
The strobe light will have a single clear lens emitting light three hundred
sixty (360)
degrees
around its vertical axis and may not extend above the roof more than maximum
legal
height;
(3)
The light will not exceed nine inches (9") in height or nine inches
(9") in diameter;
(4)
A manual switch and a pilot light will be included to indicate when light is in
operation;
and
(5)
The strobe light will be wired to activate with the amber alternately flashing
signal
lamps,
continuing through the full loading or unloading cycle, with an override switch
to allow
activation
of the strobe at any time for use in inclement weather.
(6)
Violations of this section are subject to fines enumerated in § 31-41.1-4.
SECTION
17. Section 31-25-26 of the General Laws in Chapter 31-25 entitled “Size,
Weight,
and Load Limits” is hereby amended to read as follows:
31-25-26.
Prohibition of commercial vehicles by local authorities. -- Local
authorities
with respect
to highways under their jurisdiction may, by ordinance or resolution, prohibit
the
operation
of trucks or other commercial vehicles, or may impose limitations as to the
weight of
those
vehicles on designated highways, which prohibitions and limitations shall be
designated by
appropriate
signs placed on the highways. For the purposes of this section, a suburban
vehicle, as
defined
in § 31-1-3(w) section 31-1-3(u), shall not be deemed to be a
truck or commercial
vehicle.
SECTION
18. Section 35-16-4 of the General Laws in Chapter 35-16 entitled “Revenue
Estimating
Conferences” is hereby amended to read as follows:
35-16-4.
Impact meetings. -- (a) The revenue estimating conference
principals, along
with the
appropriate participants, will meet from time to time to compare current fiscal
statistics
with the
most recent financial projection as required by section 35-3-1(7) section
35-3-1(a)(6).
Any
principal can call an impact meeting at any time.
(b)
Following each legislative session, the principals, along with the appropriate
participants,
shall meet and review all changes in tax legislation and shall amend the
official
recommendations
of the revenue estimating conference accordingly.
SECTION
19. Section 36-7-4 of the General Laws in Chapter 36-7 entitled “Federal
Old-Age
and Survivors’ Insurance” is hereby amended to read as follows:
36-7-4.
Application to state employees. -- The provisions of this
chapter, insofar as the
provisions
shall be applicable, shall apply in the case of employees in the agencies of
the state as
defined
in section 36-7-2(1)(i) and (1)(ii) [section 36-7-2(3)].
SECTION
20. Section 36-14-5 of the General Laws in Chapter 36-14 entitled “Code of
Ethics”
is hereby amended to read as follows:
36-14-5.
Prohibited activities. -- (a) No person subject to this code of
ethics shall have
any
interest, financial or otherwise, direct or indirect, or engage in any
business, employment,
transaction,
or professional activity, or incur any obligation of any nature, which is in
substantial
conflict
with the proper discharge of his or her duties or employment in the public
interest and of
his or
her responsibilities as prescribed in the laws of this state, as defined in
section 36-14-7.
(b)
No person subject to this code of ethics shall accept other employment which
will
either
impair his or her independence of judgment as to his or her official duties or
employment
or
require him or her, or induce him or her, to disclose confidential information
acquired by him
or her
in the course of and by reason of his or her official duties.
(c)
No person subject to this code of ethics shall willfully and knowingly
disclose, for
pecuniary
gain, to any other person, confidential information acquired by him or her in
the course
of and
by reason of his or her official duties or employment or use any information
for the
purpose
of pecuniary gain.
(d)
No person subject to this code of ethics shall use in any way his or her public
office
or
confidential information received through his or her holding any public office
to obtain
financial
gain, other than that provided by law, for him or herself or any person within
his or her
family,
any business associate, or any business by which the person is employed or
which the
person
represents.
(e)
No person subject to this code of ethics shall:
(1)
Represent him or herself before any state or municipal agency of which he or
she is a
member
or by which he or she is employed. In cases of hardship, the ethics commission
may
permit
such representation upon application by the official provided that he or she
shall first:
(i)
Advise the state or municipal agency in writing of the existence and the nature
of his
or her
interest in the matter at issue;
(ii)
Recuse him or herself from voting on or otherwise participating in the agency's
consideration
and disposition of the matter at issue; and
(iii)
Follow any other recommendations the ethics commission may make to avoid any
appearance
of impropriety in the matter.
(2)
Represent any other person before any state or municipal agency of which he or
she is
a member
or by which he or she is employed.
(3)
Act as an expert witness before any state or municipal agency of which he or
she is a
member
or by which he or she is employed with respect to any matter the agency's
disposition of
which
will or can reasonably be expected to directly result in an economic benefit or
detriment to
him or herself,
or any person within his or her family, or any business associate of the
person, or
any
business by which that person is employed or which the person represents.
(4)
Shall engage in any of the activities prohibited by subsection (e)(1), (e)(2),
or (e)(3)
of this
section for a period of one year after he or she has officially severed his or
her position
with
said state or municipal agency; provided, however, that this prohibition shall
not pertain to a
matter
of public record in a court of law.
(f)
No business associate of any person subject to this code of ethics shall
represent him
or
herself or any other person, or act as an expert witness before the state or
municipal agency of
which
the person is a member or by which the person is employed unless:
(1)
He or she shall first advise the state or municipal agency of the nature of his
or her
business
relationship with the person subject to this code of ethics; and
(2)
The person subject to this code of ethics shall recuse him or herself from
voting on or
otherwise
participating in the agency's consideration and disposition of the matter at
issue.
(g)
No person subject to this code of ethics, or spouse (if not estranged),
dependent child,
or
business associate of the person, or any business by which the person is
employed or which the
person
represents, shall solicit or accept any gift, loan, political contribution,
reward, or promise
of
future employment based on any understanding that the vote, official action, or
judgment of
the
person would be influenced thereby.
(h)
No person subject to this code of ethics, or any person within his or her
family or
business
associate of the person, or any business entity in which the person or any
person within
his or
her family or business associate of the person has a ten percent (10%) or
greater equity
interest
or five thousand dollars ($5,000) or greater cash value interest, shall enter
into any
contract
with any state or municipal agency unless the contract has been awarded through
an open
and
public process, including prior public notice and subsequent public disclosure
of all proposals
considered
and contracts awarded; provided, however, that contracts for professional
services
which
have been customarily awarded without competitive bidding shall not be subject
to
competitive
bidding if awarded through a process of public notice and disclosure of
financial
details.
(i)
No person shall give or offer to any person covered by this code of ethics, or to
any
candidate
for public office, or to any person within his or her family or business
associate of any
person,
or to any business by which the person is employed or which the person
represents, any
gift,
loan, political contribution, reward, or promise of future employment based on
any
understanding
or expectation that the vote, official action, or judgment of the person would
be
influenced
thereby.
(j)
No person shall use for any commercial purpose information copied from any
statements
required by this chapter or from lists compiled from the statements.
(k)
No person shall knowingly and willfully make a false or frivolous complaint
under
this
chapter.
(l)
No candidate for public office, or any person within his or her family, business
associate
of the candidate, or any business by which the candidate is employed or which
the
candidate
represents, shall solicit or accept any gift, loan, political contribution,
reward, or
promise
of future employment based on any understanding that the vote, official action,
or
judgment
of the candidate would be influenced thereby.
(m)
No person subject to this code of ethics shall, either directly or indirectly,
through
any
government agency, or through a business associate, or through any other
person, threaten or
intimidate
any complainant or witness or any family member of any complainant or witness
in
any
proceeding before the state ethics commission.
(1)
In addition to any rights a complainant or witness may have under the Rhode
Island
Whistleblowers'
Protection Act, chapter 50 of title 28 or under any other statute, a
complainant or
witness
may bring a civil action in superior court for appropriate injunctive relief,
or actual
damages,
or both and attorney's fees within three (3) years after the occurrence of the
alleged
violation
of subsection (m) above.
(2)
The initiation of litigation by a complainant or witness pursuant to subsection
(m)(1)
shall
not constitute a violation of any confidentiality provisions of this chapter.
(n)
(1) No state elected official, while holding state office and for a period of
one year
after
leaving state office, shall seek or accept employment with any other state
agency, as defined
in section
36-14-2(4)(a) section 36-14-2(8)(i), other than employment which was
held at the time
of the
official's election or at the time of enactment of this subsection, except as
provided herein.
(2)
Nothing contained herein shall prohibit any general officer or the general
assembly
from appointing
any state elected official to a senior policy-making, discretionary, or
confidential
position
on the general officer's or the general assembly's staff, and in the case of
the governor, to
a
position as a department director; nor shall the provisions herein prohibit any
state elected
official
from seeking or accepting a senior policy-making, discretionary, or
confidential position
on any
general officer's or the general assembly's staff, or from seeking or accepting
appointment
as a
department director by the governor.
(3)
Nothing contained herein shall prohibit a state elected official from seeking
or being
elected
for any other constitutional office.
(4)
Nothing contained herein shall prohibit the Rhode Island ethics commission from
authorizing
exceptions to this subsection where such exemption would not create an
appearance
of
impropriety.
(o)
(1) No person holding a senior policy-making, discretionary, or confidential
position
on the
staff of any state elected official or the general assembly shall seek or
accept any other
employment
by any state agency as defined in section 36-14-2(4)(a) section
36-14-2(8)(i), while
serving
as such policy-making, discretionary, or confidential staff member and for a
period of one
year
after leaving that state employment as a member of the state elected official's
or the general
assembly's
senior policy-making, discretionary, or confidential staff.
(2)
Notwithstanding the foregoing, a person holding a senior policy-making,
discretionary,
or confidential staff position who has a minimum of five (5) years of
uninterrupted
state
service shall be exempt from the provisions of this section. "State
service" as used herein
means
service in the classified, unclassified and nonclassified services of the
state, but shall not
include
service in any state elective office.
(3)
Nothing contained herein shall prohibit any general officer or the general
assembly
from
appointing any such senior policy-making, discretionary, or confidential member
of the staff
of any
state elected official or the general assembly to any other senior
policymaking,
discretionary,
or confidential position on any general officer's or the general assembly's
staff, and
in the
case of the governor, to a position as a department director; nor shall the
provisions hereof
prohibit
any senior policy-making, discretionary, or confidential member of the staff of
any state
elected
official or the general assembly from seeking or accepting any other senior
policy-
making,
discretionary, or confidential position on any general officer's or the general
assembly's
staff,
or from seeking or accepting appointment as a department director by the
governor.
(4)
Nothing contained herein shall prohibit a person holding a senior
policy-making,
discretionary,
or confidential staff position from seeking or being elected for any
constitutional
office.
(5)
Nothing contained herein shall prohibit the Rhode Island ethics commission from
authorizing
exceptions to this subsection where such exemption would not create an
appearance
of
impropriety.
SECTION
21. Section 42-64.7-9 of the General Laws in Chapter 42-64.7 entitled “Mill
Building
and Economic Revitalization Act” is hereby amended to read as follows:
42-64.7-9.
Interest income. -- (a) A taxpayer is allowed a ten percent (10%)
credit
against
taxes due under the provisions of chapters 11, 13, 14, 17, or 30 of title 44
for interest
earned
and paid on loans made to eligible businesses as defined in section 42-64.6-4
of this
chapter,
solely and exclusively for expenditures within the certified building.
(b)
The taxpayer is further allowed a one hundred percent (100%) credit against
taxed
due
under chapters 11, 13, 14, 17, or 30 of title 44 for interest earned on loans
made solely and
exclusively
for the purposes of substantial rehabilitation as defined in section 42-64.7-4.
(c)
Any tax credit herein provided shall not offset any tax liability in taxable
years other
than the
year in which the taxpayer qualifies for the credit. The credit shall not
reduce the tax
below
the minimum, and, in the case of a corporation, shall only be allowed against
the tax of that
corporation
included in a consolidated return that qualifies for the credit and not against
the tax of
other
corporations that may join in the filing of a consolidated tax return.
(d)
The taxpayer is allowed a maximum credit of ten thousand dollars ($10,000) per
taxable
year under subdivision (a) of this section. The taxpayer is allowed a maximum
credit of
twenty
thousand dollars ($20,000) per taxable year under subdivision (b).
(e)
In the event a certified building owner is also a qualified business under
chapter 64.3
of this title,
the lender/taxpayer must elect to treat the loan described in subdivision (a)
and its
related
interest payments as pertaining to the interest credit provided in this section
or section 42-
64.3-8.1,
but not both.
SECTION
22. Section 42-64.9-9 of the General Laws in Chapter 42-64.9-9 entitled
“Mill
Building and Economic Revitalization Act” is hereby amended to read as follows:
42-64.9-9.
Interest income. -- (a) A taxpayer is allowed a ten percent (10%)
credit
against
taxes due under the provisions of chapter 11, 13, 14, 17, or 30 of title 44 for
interest
earned
and paid on loans made to eligible businesses as defined in section 42-64.9-4
of this
chapter,
solely and exclusively for expenditures within the certified building.
(b)
The taxpayer is further allowed a one hundred percent (100%) credit against
taxes
due
under chapter 11, 13, 14, 17, or 30 of title 44 for interest earned on loans
made solely and
exclusively
for the purposes of substantial rehabilitation as defined in section 42-64.9-4.
(c)
Any tax credit herein provided shall not offset any tax liability in taxable
years other
than the
year in which the taxpayer qualifies for the credit. The credit shall not
reduce the tax
below
the minimum, and, in the case of a corporation, shall only be allowed against
the tax of that
corporation
included in a consolidated return that qualifies for the credit and not against
the tax of
other
corporations that may join in the filing of a consolidated tax return.
(d)
The taxpayer is allowed a maximum credit of ten thousand dollars ($10,000) per
taxable
year under subsection (a) of this section. The taxpayer is allowed a maximum
credit of
twenty
thousand dollars ($20,000) per taxable year under subsection (b).
(e)
In the event a certified building owner is also a qualified business under
chapter 64.3
of this
title, the lender/taxpayer must elect to treat the loan described in
subdivision (a) and its
related
interest payments as pertaining to the interest credit provided in this section
or section 42-
64.3-8.1,
but not both.
SECTION
23. Section 42-66.2-4.1 of the General Laws in Chapter 42-66.2 entitled
“Pharmaceutical
Assistance to the Elderly Act” is hereby amended to read as follows:
42-66.2-4.1.
Catastrophic illness coverage. -- The state shall pay one hundred
percent
(100%)
of the prescription drug costs for eligible drugs as defined in section
42-66.2-3(5) for any
consumer,
as defined in section 42-66.2-3(1), who is eligible to receive pharmaceutical
drug
coverage
benefits under section 42-66.2-5(1)(i) or section 42-66.2-5(2)(i) section
42-66.2-
5(a)(1)(i)
or (a)(2)(i) and who has expended at
least one thousand five hundred dollars ($1,500) in
total
co-payments within a state fiscal year. The initial one thousand five hundred
dollars ($1,500)
paid by
the consumer shall not be reimbursed by the state. The state shall make
payments under
this
section only until the end of the fiscal year.
SECTION
24. Section 42-66.3-4 of the General Laws in Chapter 42-66.3 entitled “Home
and
Community Care Services to the Elderly” is hereby amended to read as follows:
42-66.3-4.
Persons eligible. -- (a) To be eligible for this program the client
must be
determined,
through a functional assessment, to be in need of assistance with activities of
daily
living
or meets an institutional level of care;
(b)
Medicaid eligible individuals age sixty-five (65) or older of the state who
meet the
financial
guidelines of the Rhode Island medical assistance program except that they may
retain
cash
and/or liquid resources not exceeding four thousand dollars ($4,000) for an
individual and
six
thousand dollars ($6,000) for a married couple, shall be provided the services
without charge;
or
(c)
Persons eligible for assistance under the provisions of this section, subject
to the
annual
appropriations deemed necessary by the general assembly to carry out the
provisions of
this
chapter, include: (1) any homebound unmarried resident or homebound married
resident of
the
state living separate and apart, who is at least sixty-five (65) years of age,
ineligible for
Medicaid,
and whose income does not exceed the income eligibility for persons eligible
under
section
42-66.2-5(1)(i) and (2)(i) section
42-66.2-5(a)(1)(i) and (a)(2)(i) for the Rhode Island
pharmaceutical
assistance to the elderly program; and (2) any married resident of the state
who is
at least
sixty-five (65) years of age, ineligible for Medicaid, and whose income when
combined
with any
income of that person's spouse does not exceed the income eligibility for
persons
eligible
under section 42-66.2-5(1)(i) and (2)(i) section 42-66.2-5(a)(1)(i)
and (a)(2)(i) for the
Rhode
Island pharmaceutical assistance to the elderly program. Persons who meet the
eligibility
requirement
of this subsection shall be eligible for the co-payment portion as set forth in
section
42-66.3-5.
SECTION
25. Section 43-2-5 of the General Laws in Chapter 43-2 entitled “Publication
and
Distribution of Acts” is hereby amended to read as follows:
43-2-5.
Distribution of copies of proceedings. -- The joint committee on
legislative
services
shall, as soon as possible after publication of the public laws, acts of a
local and private
nature,
and resolutions as provided in section 22-11-3.3, transmit bound copies to each
of the
following
officers, libraries, or societies. The copies shall be transmitted by the
recipients to their
successors
in office:
(1) (a) One copy each to the governor, lieutenant governor,
justices of the supreme,
superior,
family and district courts, general treasurer, state controller, the director
of each state
department,
administrator of the division of public utilities and carriers, tax
administrator,
director
of business regulation, the several town and city clerks, the several boards of
canvassers
and
registration, the several probate courts where the clerk of the court is other
than the city or
town
clerk, the several clerks or administrators of the supreme, superior,
family and district
courts,
reporter of opinions of the supreme court, the several sheriffs, adjutant
general, state judge
advocate
general, the division of occupational safety, the library of any accredited
institution of
higher
education in the state of Rhode Island, Redwood Library and Athenaeum, the
People's
Library,
Newport, Providence Athenaeum, Providence Public Library, Pawtucket Free Public
Library,
any other incorporated library in the state or any library in the state
receiving state aid
that may
apply for a copy, the social law library at Boston, Massachusetts, the New York
Public
Library,
in New York, the library of the Worcester County Bar Association,
Massachusetts, the
library
of the Johns Hopkins University, Maryland, the library at Cornell University,
New York,
the law
schools at Cambridge and Boston in Massachusetts, at New York and at Albany in
New
York, at
New Haven in Connecticut, the library of the University of West Virginia, in
West
Virginia,
the bar library in Chicago, in Illinois, the library of the law school of
Georgetown
University
in Washington, D.C., the state libraries of the several states, the senate
committees on
judiciary,
finance and corporations commerce, housing and municipal government,
the house of
representatives committees on judiciary, finance and corporations of
the house of representatives,
the
legislative council and the house of representatives finance committee
advisory staff, each
member
of the general assembly, the associate justice of the Supreme Court of the
United States
assigned
to the First Circuit, each district judge of the United States for the District
of Rhode
Island,
the United States district attorney for the District of Rhode Island, the
United States
Marshal,
the referee in bankruptcy for the District of Rhode Island, and the clerk of
the United
States
District Court;
(2) (b) Four (4) copies to the Secretary of State of the United
States;
(3) (c) Two (2) copies each to the state library, the state law
library, the secretary of
state,
the attorney general, the public defender, the Legal Aid Society of Rhode
Island, the Rhode
Island
Historical Society, the Newport Historical Society, and the Warden's Court at
New
Shoreham.
(4) (d) The secretary of state shall keep two (2) copies for the
use of his or her office.
SECTION
26. Section 44-3-12 of the General Laws in Chapter 44-3 entitled “Property
Subject
to Taxation” is hereby amended to read as follows:
44-3-12.
Visually impaired persons - Exemption. -- (a) The property of each
person
who has
permanent impairment of both eyes of the following status: central visual
acuity of
twenty
/ two hundred (20/200) or less in the
better eye, with corrective glasses, or central visual
acuity
of more than twenty / two hundred (20/200) if there is a field defect in which the
peripheral
field
has contracted to the extent that the widest diameter of visual field subtends
an angular
distance
no greater than twenty (20) degrees in the better eye, shall be exempted from
taxation to
the
amount of six thousand dollars ($6,000), except for the town towns
of :
Tiverton,
- which exemption shall be seven thousand five hundred dollars ($7,500);
and
except
for the town of Warren, -
which exemption shall be up to thirty-eight thousand five
hundred
fifty dollars ($38,550); and except for the town of Barrington, -
which exemption shall
be
sixteen thousand dollars ($16,000) for real property, . which
The exemption shall apply to the
property
in the municipality where the person resides, and if there is not sufficient
property to
exhaust
the exemption, the person may proclaim the balance in any city or town where he
or she
may own
property; and except for the town of Westerly, - which may
provide, by ordinance, an
exemption
on the total value of real and personal property not to exceed thirteen
thousand eight
hundred
dollars ($13,800);. provided further that the The
city or town council of any city or town
may, by
ordinance, increase the exemption within the city or town to an amount not to
exceed
twenty-two
thousand five hundred dollars ($22,500);. and further
provided, however, that the The
exemption
shall not be allowed in favor of any person who is not a legal resident of the
state, or
unless
the person entitled to the exemption shall have presented to the assessors, on
or before the
last day
on which sworn statements may be filed with the assessors for the year for
which
exemption
is claimed, due evidence that he or she is so entitled, which evidence shall
stand so
long as
his or her legal residence remains unchanged;. and provided,
further, that the The
exemption
herein provided for in this section, to the extent that it shall
apply to any city or town,
shall be
applied in full to the total value of the person’s real and tangible personal
property
located
in the city or town and shall be applied to intangible personal property only
to the extent
that
there is not sufficient real property or tangible personal property to exhaust
the exemption.
This
exemption shall be in addition to any other exemption provided by law except as
provided in
section
44-3-25.
(b)
In each city or town that has not increased the exemption provided by
subsection (a)
of this
section above the minimum of six thousand dollars ($6,000), except for the town
towns of
: Tiverton, - which exemption shall be
seven thousand five hundred dollars ($7,500); and except
for
the town of Barrington, -
which exemption shall be sixteen thousand dollars ($16,000) for
real
property, . the The exemption shall increase
automatically each year by the same percentage
as the
percentage increase in the total amount of taxes levied by the city or town.
The automatic
increase
shall not apply to cities or towns that have increased the exemption provided
by
subsection
(a) of this section above the minimum of six thousand dollars ($6,000), except
for the
town towns of: Tiverton, -
which exemption shall be seven thousand five hundred dollars
($7,500);
and except for the town of Barrington, - which exemption
shall be sixteen thousand
dollars
($16,000) for real property;. provided, that if If
the application of the automatic increase
to an
exemption of six thousand dollars ($6,000) on a continuous basis from December
31, 1987,
to any
subsequent assessment date would result in a higher exemption than the
exemption enacted
by the
city or town council, then the amount provided by the automatic increase
applies.
SECTION
27. Section 44-4-4.1 of the General Laws in Chapter 44-4 entitled “Situs and
Ownership
of Taxable Property” is hereby amended to read as follows:
44-4-4.1.
State property taxed to lessee or tenant. -- Any property owned by
the state,
except
land and piers but including any other real property, buildings, improvements,
and tangible
personal
property attached to, contained in, or used in connection with the property,
which is
leased
or rented for a term of ten (10) or more years, including any options to renew
or extend the
term,
shall be taxed to the person, partnership, corporation, joint stock company, or
association
leasing
or renting the property, who, for the purposes of taxation is deemed the owner
of the
property;
but excluding:
(1)
Property acquired by the state from the United States pursuant to 50 U.S.C.
App.
section
1622(g) [49 U.S.C. section 47151 et
seq.], and managed for it by the Rhode Island
economic
development corporation;
(2)
State property which is leased by any corporation, association, or organization
which
is
exempt from property taxation;
(3)
State property which is leased for purposes of nonprofit public use or service;
(4)
Portions of buildings which are owned by the state, the portions being of a
size,
shape,
or other unique character which makes them impossible to measure or separate
for
purposes
of taxation; and
(5)
State property leased for purposes which are necessary to the operation of an
airport.
SECTION
28. Section 44-4.1-2 of the General Laws in Chapter 44-4.1 entitled “Historic
Residence
Tax Credit” is hereby amended to read as follows:
44-4.1-2.
Definitions. -- As used in this chapter:
(1)
‘‘Certified maintenance or rehabilitation’’ means any maintenance or
rehabilitation of
a
historic residence consistent with the character of that property or district
as determined in
accordance
with commission guidelines.
(2)
‘‘Commission’’ means the Rhode Island historical preservation commission
created
pursuant
to section 42-45-2.
(3)
‘‘Historic residence’’ means a historic residential property which is not of a
character
subject
to federal depreciation allowance pursuant to 26 U.S.C. section 167 or 168 and
which is:
(i)
Listed individually in the state register of historic places; or
(ii)
Located in a district listed in the state register of historic places and
certified by the
commission
as contributing to the historic character of that district; or
(iii)
Located in a local historic district zone as designated by a city or town under
chapter
24.1 of
title 45 and certified by the commission as contributing to the character of
that historic
district
zone; or
(iv)
Designated by a city or town as an individual structure subject to regulation
by a
local
historic district commission under section 45-24.1-1 chapter 24.1 of
title 45.
SECTION
29. Sections 44-5-7, 44-5-11.1, 44-5-13.2.5, 44-5-48, 44-5-50, and 44-5-58
of the
General Laws in Chapter 44-5 entitled “Levy and Assessment of Local Taxes” are
hereby
amended
to read as follows:
44-5-7.
Provision for municipal installment payments. -- (a) (1)
Every city and town
shall make
provision for the payment in installments of any tax levied under the
provisions of
section
44-5-1 by adding to and making a part of the resolution ordering the assessment
and the
collection
of the tax an option permitting persons assessed to pay their taxes in equal
quarterly
installments
if they so desire, free of any charges, interest, penalties, or other
assessments, the
amounts
and dates for payment of the installments to be specified in the resolution;
provided,
that the
city or town may provide that the option contained in the resolution does not
apply to any
tax
levied in an amount not in excess of one hundred dollars ($100) in which case
the tax is
payable
in a single installment.
(2)
As used in this section,‘‘person assessed’’ includes: (i) the person named in
the
assessment,
the record owner of the property assessed, and any attorney, property manager,
or
other
person acting on behalf of the person assessed, or the record owner of the
property assessed;
and (ii)
Any mortgagee or other person having a lien or other security interest in the
propertyassessed
of any mortgage servicer, tax servicer, or agent of any such mortgagee or
lienholder.
(b)
If, prior to July 8, 1999, a mortgagee, holder of a security interest, mortgage
servicer,
tax
servicer, or agent has been required by the tax collector of the city or town
where the property
is
situated to pay the tax levied under the provisions of section 44-5-1 in a
single installment, the
tax
collector, city or town, mortgagee, holder, mortgage servicer, tax servicer, or
agent will be
deemed,
with respect to the single installment payment, to have complied with
applicable law.
(c)
No tax collector of the city or town where the property assessed is situated
shall
impose
or attempt to impose different requirements relating to payment of taxes based
upon
whether
the person who actually pays the tax is:
(i
1) The person named in the assessment, the record owner of the property
assessed, and
any
attorney, property manager, or other person acting on behalf of the person
assessed, or the
record
owner of the property assessed; or
(ii
2) A mortgagee or other person having a lien or other security interest
in the property
assessed
or any mortgage servicer, tax servicer or agent of any mortgagee or lienholder.
(d)
This section shall take effect [July 8, 1999] provided, that a A
person assessed as
defined
in subsection paragraph (a) (2) (ii) of this section may
opt to continue to pay the tax
assessed
as of December 31, 1996, in a single installment if the tax collector of the
city or town
where
the property assessed is situated required those persons to pay the tax levied
under the
provisions
of section 44-5-1 in a single installment. The first sentence of paragraph
(d) This
subsection applies notwithstanding that, prior to July 8, 1999,
the tax collector of the city or town
where
the property assessed is located permits permitted the person to
pay the tax levied under
the provisions
of section 44-5-1 in installments, but only upon payment of a charge, interest,
penalty,
or other assessment.
(e)
Compliance within this section is mandatory with respect to the tax assessed as
of
December
31, 1999, and thereafter.
(f)
This law is not applicable to any city or town that as of July 8, 1999, currently
offers
offered a discount in exchange for a single installment
payment.
44-5-11.1.
Certification of businesses and employees engaged in revaluing property.
-- (a) All persons, firms, associations, partnerships,
and corporations engaged in the business of
revaluing
property for any town or city pursuant to the provisions of section 44-5-11
[repealed]
44-5-11.6 shall be certified by the department of
administration.
(b)
All employees of persons, firms, associations, partnerships, and corporations
referred
to in
subsection (a) of this section shall, prior to revaluing property for any town
or city pursuant
to the
provisions of section 44-5-11 [repealed] 44-5-11.6, be certified
by the department of
administration
as qualified to perform the services.
(c)
Each person, firm, association, partnership, or corporation referred to in
subsection (a)
of this
section shall, prior to revaluing property for any town or city pursuant to the
provisions of
section 44-5-11
[repealed] 44-5-11.6, disclose to the town or city council of that
municipality, all
standards
to be used in conducting the revaluation and secure approval of the town or
city
council.
(d)(1)
The director of administration shall promulgate rules and regulations as are
necessary
to carry out the purposes of this section.
(2)
The rules and regulations shall include, but shall not be limited to, the
following
requirements:
(i)
The person, firm, association, partnership, or corporation:
(A)
Must demonstrate experience in the field of assessing, revaluation, and ad
valorem
appraising;
(B)
Must list all officers engaged in the revaluation process in Rhode Island;
(C)
Must list all project managers, field supervisors, reviewers, appraisers, and
other
personnel
engaged in the revaluation process in Rhode Island;
(D)
Must provide a list of the five (5) most recent revaluation projects performed
within
the
preceding ten (10) years, including the municipality and state in which the
work was
performed
as well as the project supervisor for each project;
(E)
Must post a performance surety bond;
(F)
Demonstrate financial solvency of the company;
(G)
List all pending litigation, if any, to which the company is a party;
(ii)
The rules and regulations shall require ad valorem appraisers to have either
proper
designations
from recognized professional organizations or written examinations by the
licensing
agency.
44-5-13.2.5.
Pawtucket - Exemption for residential improvements and alterations. - -
(a) The
tax assessor of the city of Pawtucket is authorized to grant an exemption from
real
property
taxation equal to any increase in assessed valuation not exceeding fifteen
thousand
dollars
($15,000) cumulatively resulting from alterations and improvements made to
existing
dwellings
used for residential purposes and shall include mobile and manufactured homes.
For the
purpose of this section, ‘‘dwelling’’ has the meaning defined in section
45-24.3-5(10).
‘‘Mobile
and manufactured home’’ has the meaning defined in section 31-44-1(i) [section
31-44-
1(8)].
The exemption is granted for three (3) years commencing with the tax roll
assessed as of
the
assessment date which immediately follows the completion of the alterations and
improvements
or which next occurs eighteen (18) months after the date of issuance of the
building
permit for the alterations and improvements, whichever occurs first.
(b)
In order to be eligible for exemption, the dwelling must be an existing
residential
dwelling
and be at least five (5) years of age at the time of issuance of the building
permit for the
alterations
and improvements, all real estate taxes and other assessments and fees assessed
against
the
dwelling must be paid up to date, and the dwelling must meet all minimum
housing building
code and
zoning requirements or the alterations and improvements must be that which will
improve
the dwelling to meet code requirements. The tax assessor shall require a
certificate from
the
building inspector that the dwelling meets all minimum housing, building code
and zoning
requirements
and regulations including the number of dwelling units allowed. The certificate
from the
building inspector shall be provided to the tax assessor at the time that the
application
for an
exemption is filed.
(c)
The exemption provided for in this section is allowed only for owner-occupied
residential
dwellings including up to five (5) units, including the owner-occupied unit,
and
include
owner-occupied residential condominium units. The exemption is not allowed for
any
property
used for professional or business use or other commercial or income-producing
purposes
other
than owner-occupied dwellings of five (5) units or less fewer.
(d)
Alterations and improvements which qualify for the exemption provided for in
this
section
include the following:
(1)
Installations of additional plumbing facilities, electrical fixtures or re-wiring
of the
electrical
system, heating system, hot water system or the replacement of any of these
items;
(2)
Inside and outside painting or redecorating;
(3)
Repairing, repainting or replacing existing masonry;
(4)
Reshingling or installation of siding on exterior walls;
(5)
Replacing or repairing roofs, gutters, downspouts;
(6)
Weather stripping, insulating or replacing of existing windows and sashes;
(7)
Adding a bedroom, bathroom, recreation room, fireplace or garage;
(8)
Converting basement into amusement or rumpus room;
(9)
Enclosing open porches or breezeways;
(10)
New basement or incinerator;
(11)
Adding new fences or stone walls;
(12)
Repairing or replacing or adding porches, steps, sidewalks or driveways;
(13)
Adding any built-ins, kitchen cabinets or closets;
(14)
Any other improvement, alteration, or addition which the city council may
provide
for by
ordinance which does not materially affect the character and use of the
property and is of
such a
nature that the property retains its basic structural design and is improved to
a condition
comparable
to similar structures and housing standards.
(e)
An exemption will not be allowed if a building permit and/or zoning approval is
granted
after the alteration or improvement is made. The following are not deemed to be
alterations
and improvements which qualify for exemption under this section:
(1)
Any increase in the number of dwelling units;
(2)
The addition of recreational facilities including, but not limited to, swimming
pool
and/or
pool cabana, a tennis court or basketball court;
(3)
Any change in connection with, or enabling the operation of a business or
profession
from a
residence;
(4)
Any alteration or improvement which in the opinion of the tax assessor is of
such a
nature
that the property does not retain its basic structural design or that the
character and use of
the
property has changed;
(5)
Any alteration or improvement made without a building permit issued by the
building
inspector.
(f)
No person is entitled to any exemption under this section without first filing
an
application
with the tax assessor on forms furnished by the tax assessor. The application
requires
information
as to cost, construction, ownership, occupancy, use and any other information
required
by the tax assessor to determine compliance with the terms of this section. The
tax
assessor
may require the applicant to provide recipients and other evidence of the cost
of the
alteration
or improvement. The city council of the city of Pawtucket may, by ordinance,
adopt
rules
and regulations not inconsistent with this section concerning the exemption
provided for
under
this section, the manner and form of application for the exemption, the proof
required for
the
dwelling to be considered ‘‘owner-occupied’’ and the determination by the tax
assessor of the
cost, valuation,
and amount of exemption allowed for the alterations and improvements.
Applications
for exemption must be filed by December 31 of the year in which the alterations
and
improvements
are completed and may be approved by the tax assessor prior to certification of
the
subsequent
tax roll.
(g)
Any exemption under this section terminates upon the conveyance of the subject
property,
except for a conveyance or transfer to a member of the immediate family of the
owner
without
consideration. For the purposes of this section, ‘‘member of the immediate
family of the
owner’’
includes the owner’s spouse, parents, children, grandchildren and brothers and
sisters.
Any
exemption terminates when this property subject to exemption is no longer
owner-occupied
for
residential purposes or if the original conditions and qualifications for the
granting of the
exemption
no longer exist. A person’s residence for the purpose of this section is his or
her fixed
and
established domicile. The tax assessor may challenge a person’s residency based
upon the
criteria
established in chapter 1 of title 17 relating to residency for voting purposes.
(h)
Any person aggrieved by a decision of the tax assessor pursuant to this section
has the
right to
an appeal pursuant to the terms of this chapter to the city of Pawtucket board
of tax
review.
(i)
Notwithstanding the grant of an exemption under this section, the property is
still
subject
to any general revaluation on a city-wide basis. An owner of an owner-occupied
dwelling
is
allowed one exemption under this section during each revaluation period.
(j)
No exemption is granted for alterations and improvements made pursuant to a
building
permit
issued prior to December 31, 1995.
(k)
An exemption shall not be allowed if a building permit and/or zoning approval
is
granted
after the alteration or improvement is made.
44-5-48.
Municipal revaluation - Registration. -- All persons, firms,
partnerships,
corporations,
or other business entities seeking to perform a municipal revaluation as is
described
in
section 44-5-11 [repealed] 44-5-11.6 shall first register with
the department of administration
and
shall conform to the rules and regulations promulgated by the director of the
department of
administration
in order to do business in this state.
44-5-50.
Contract for revaluation - Certified copy. -- Within ten (10)
days after
execution
of a contract for revaluation as described in section 44-5-11 [repealed]
44-5-11.6, the
city or
town clerk shall submit a duly authorized and certified copy of the contract to
the
department
of administration.
44-5-58.
North Providence - Property tax classification - Duties of assessor. - -
(a)
The assessor
of the town of North Providence, on or before June 1 of each year, except in
1995,
in
which case the time is on or before July 1, 1995, shall make a full and fair cash valuation of all
the
estate, real and personal, including motor vehicles and trailers, subject to
taxation, and
determine
the assessed valuation of each property class.
(b)
The assessor has the authority to apply different rates of taxation against
class one,
class
two, class three and class four property to determine the tax due and payable
on the
property;
provided, that the rate of taxation is uniform within each class.
SECTION
30. Sections 44-9-47, 44-9-48, 44-9-53, 44-9-54, and 44-9-55 of the General
Laws in
Chapter 44-9 entitled “Tax Sales” are hereby amended to read as follows:
44-9-47.
Definitions. -- As used in sections 44-9-47 - 44-9-53, unless the
context requires
otherwise:
(1)
‘‘Goods’’ means goods as defined in section 6A-9-105(1)(h) [section
6A-9-
102(a)(44)].
(2)
‘‘Lien’’ means the lien to secure the payment of personal property taxes
described in
section
44-9-48.
(3)
‘‘Municipality’’ means any town or city of the state.
(4)
‘‘Proceeds’’ means proceeds as defined in section 6A-9-306(1) [section
6A-
9-102(a)(64)].
(5)
‘‘Purchase money security interest’’ means purchase money security interest as
defined
in section 6A-9-107 [section 6A-9-103].
(6)
‘‘Secured party’’ means a municipality.
(7)
‘‘Tax collector’’ means the person receiving the tax list of a municipality and
the
warrant
to collect the tax list.
(8)
‘‘Taxpayer’’ means a person with respect to whom personal property taxes have
been
levied
by a municipality.
44-9-48.
Lien - Perfection – Priority. - - If any personal property tax,
other than a tax on
a motor
vehicle, due any municipality is not paid within the time limited by law
following the
assessment
date for the tax, then the municipality shall have a lien, upon perfection,
upon the
goods
situated in this state and owned by the taxpayer upon the date of perfection,
or upon the
goods
thereafter acquired by the taxpayer. The lien shall attach and become perfected
at the time
when a
notice of lien is filed pursuant to the filing provisions of part 4 [part
5] of chapter 9 of title
6A, except
that the signature of the taxpayer against whose property the lien is claimed
shall not
be
required on the notice of lien. Except as provided in this chapter, upon
perfection, the lien shall
have
priority over all subsequently perfected liens and security interests. The lien
shall not attach
to or be
applicable to proceeds nor shall the municipality filing the notice of lien
have the status
of a
lien creditor, as defined in section 6A-9-301(3) [section
6A-9-102(a)(52)].
44-9-53.
Rights and remedies of municipality and taxpayer. -- A
municipality which
has
filed a notice of tax lien and the taxpayer against whom the lien has been
filed shall have the
rights
and remedies of a secured party and debtor, respectively, as provided for in
chapter 9 of
title
6A, except that the municipality shall not have the right to propose to retain
any property in
satisfaction
of the obligation as provided in section 6A-9-505 [section 6A-9-620].
In a proceeding
to
enforce the lien, the municipality shall observe the procedures applicable to a
secured party
under sections
6A-9-501 6A-9-507 [part 6 of chapter 9 of title 6A].
44-9-54.
Validity of liens. -- Even though notice of a lien has been filed by
a
municipality,
the lien is not valid:
(1)
With respect to tangible personal property purchased at retail, as against a
purchaser
in the
ordinary course of the seller’s trade or business, unless at the time of the
purchase the
purchaser
intends the purchase to, or knows the purchase will, hinder, evade, or defeat
the
collection
of any tax under sections 6A-9-501 6A-9-507 [part 6 of chapter 9 of
title 6A].
(2)
With respect to a purchase money security interest, if the purchase money
security
interest
would be prior to a conflicting security interest in the same collateral under section
6A-9-
312[section 6A-9-324].
44-9-55.
Discharge. -- If any lien created under sections 44-9-47 - 44-9-55
is discharged,
then a
certificate of discharge shall promptly be filed by the tax collector of the
municipality
which
originally filed the notice of lien, or by the tax collector’s successor, in
the office of the
secretary
of state in the same manner as termination statements are filed under section
6A-9-404
[section 6A-9-513]. The municipal officer who
has filed the notice of lien shall file a notice of
discharge
of the lien in the manner provided in this section if:
(1)
the taxes for which the lien has been filed are fully paid together with all
interest due
on the
taxes; or
(2)
a cash bond or surety company bond is furnished to the municipality conditioned
upon the
payment of the amount of the taxes together with interest due on the taxes, for
which the
notice
of lien has been filed, within the effective period of the lien; or
(3)
a final judgment is rendered in favor of the taxpayer or others claiming an
interest in
the
property subject to the lien determining that the tax is not owed, or that the
lien is not valid. If
the
judgment determines that the tax is partially owed, then the officer who filed
the notice of lien
or his
or her successor shall within ten (10) days of the rendition of the final
judgment of the
court
file an amended tax lien for the actual amount of tax found to be due by the
court, which
amended
lien shall be effective as to the revised amount of the lien as of the date of
the filing of
the
original notice of tax lien, and the officer or his or her successor at the
time of the filing of the
amended
tax lien shall also file a discharge of the original tax lien.
SECTION
31. Section 44-18-30C of the General Laws in Chapter 44-18 entitled “Sales
and Use
Taxes – Liability and Computation” is hereby amended to read as follows:
44-18-30C.
Exemption from or stabilization of sales and use taxes for municipal
economic
development zones - West Warwick.
(a) Findings. The general assembly makes the following findings of fact:
(1)
Various sections of several towns in the state, including, but not limited to,
the town
of West
Warwick, are deteriorated, blighted areas which have created very difficult
challenges to
economic
development;
(2)
Several areas of the state are in a distressed financial condition as defined
by section
45-13-12(b)(1)
through (4) and cannot finance economic development projects on its own
without
the
participation of private enterprise;
(3)
The general assembly has found that it is nearly impossible for private
enterprise
alone to
meet these challenges;
(4)
In certain sections of financially distressed communities, the serious
challenges of
economic
development and/or redevelopment have not been met by private enterprise alone
and
the
impact is being felt throughout the community;
(5)
Legislation enacted to encourage redevelopment of the deteriorated, blighted
areas
through
the formation of local redevelopment agencies has had very limited success;
(6)
Various states, such as New Jersey, Pennsylvania and Michigan have had a great
deal
of
success in generating economic development by exercising the authority to
exempt and/or
stabilize
taxes;
(7)
The state of Rhode Island has generated economic growth by redirecting and/or
exempting
certain commercial and retail activity from the imposition of sales, use and
income
taxes
with recent examples being the Providence Place Mall, the Arts Districts in the
cities of
Providence,
Pawtucket and Westerly, and financial services and acquaculture industries;
(8)
Most recently, municipalities in our state have had great success in attracting
large
commercial
development, including financial services, manufacturing, and major energy
facilities,
due in large part to the authority to exempt and/or stabilize property, tangible
and/or
inventory
taxes;
(9)
Attracting large non-residential developments or encouraging expansion of
existing
commercial
entities can be extremely important to municipalities, where the quality of
public
education
is largely dependent on the local tax base, thereby expanding the commercial
tax base
and
reducing reliance upon the residential tax base;
(10)
The ability to attract this development and increase the non-residential tax
base, in
turn,
improves municipalities' ability to finance school systems, municipal services
and
infrastructure,
thereby improving the quality of life;
(11)
In addition to increasing the local non-residential tax base, this development
creates
construction
jobs, permanent jobs, and spurs additional investment by private enterprises;
and
(12)
Providing authority to offer tax exemptions from, or to stabilize, the
imposition of
sales
and use taxes will attract and assist in expanding, revitalizing and
redeveloping the tax base
in our
municipalities, thereby providing long-term economic benefits and development.
(b)
Exemption or stabilization of sales and use taxes imposed on sales from
businesses
located
in a municipal economic development zone.
(1)
In order to attract new construction and development in a municipal economic
development
zone (MED) as provided in this section, upon the designation of such a zone as
set
forth in
subsection (c) of this section, all businesses engaging in qualifying sales and
located in
new
construction in a MED zone (a MED zone business) shall be exempt from the
requirement to
charge
and collect fifty percent (50%) of the current sales and use tax pursuant to
sections 44-18-
18 and
44-18-20 for a period of ten (10) years. Sales and use taxes collected in a MED
zone shall
be
returned to the same MED zone in accordance with the provisions of this
section. The ten (10)
year
exemption period for all MED zone businesses shall begin to run from the latest
to occur of:
(i) the
date that is three (3) years from the effective date of the January session
2003 amendments
[July
17, 2003]; or (ii) the date that is two (2) years from the date upon which the
city or town
council
designates the MED zone for its municipality; or (iii) the date the first MED
zone
business
obtains a certification of exemption as set forth in subdivision (c)(6) of this
section.
(2)
For purposes of this section, "qualifying sales" for a MED zone
business shall not
include gambling
activities, or the retail sales of motor vehicles, furniture, home furnishings
including
mattresses and oriental rugs, tobacco products, or packaged alcoholic
beverages.
(3)
Furthermore,"qualifying “Qualifying sales" shall be
sales at which the point of sale is
located
within the same MED zone and point of delivery is located within the same MED
zone.
(c)
Creation of the municipal economic development zone.
(1)
The city or town council of a financially distressed community may designate in
accordance
with the provisions of this section one MED zone in the municipality, provided
that
the
municipality is:
(i)
A financially distressed community as defined by section 45-13-12(b), using the
criteria
set forth in section 45-13-12(b)(1) through (4);
(ii)
Has a population less than fifty thousand (50,000) persons; and
(iii)
The MED zone shall be a parcel of or contiguous parcels of land consisting in
total
of not
less than ten (10) acres, but not more than thirty (30) acres in the area
served by adequate
utilities
and transportation facilities.
(2)
The city or town council of any financially distressed city or town, as set
forth in
subdivision
(1) of this subsection, in creating a MED zone, shall have the power and
authority of
a
redevelopment agency, as provided in section 45-32-1 45-32-50 [chapter
32 of title 45], to
undertake
the redevelopment of a MED zone.
(3)
The city or town council, in designating a MED zone, shall after public notice,
hearing and
vote as provided by section 45-32-4, comply with the plan requirements of
section
45-32-8
and shall be responsible for carrying on the plan. The city or town council in
implementing
the MED zone plan shall have the power of eminent domain as set forth in
section
45-32-24,
and the provisions of sections 45-32-25 - 45-32-41 shall apply to all such
condemnations.
(4)
All sales and use taxes collected within a MED zone shall be reimbursed to the
municipality
in which the MED zone is located, and may be expended by the municipality to
implement
the capital improvement component of the MED zone plan for MED zone property or
for
property located within one mile of the MED zone or for such other capital
improvements as
the
municipality may determine are required to mitigate MED zone impacts.
(5)
West Warwick. The following area or portions of them of the town of West
Warwick
may be
designated as the town's municipal economic development zone by the town
council of
the town
of West Warwick after public notice, hearing and vote as provided in section
45-32-4:
The
area bounded generally by the East Coast Bike Path in the east, Archambault and
Gardner
Avenue in the north, Payan Street to Curson Street, Curson Street to McNiff,
McNiff to
Barnes
Street, Barnes Street to Nowicki Street to East Street, East Street to
Blanchard Street,
Blanchard
Street to West Street in the west, West Street to Washington Street, Washington
Street
to Nolan
Street, Nolan Street to the East Coast Bike Path in the south, all as more
particularly
described
on the West Warwick municipal economic development zone map on file with the
town
clerk.
(6)
The tax administrator shall issue a certification of exemption to the MED zone
business
at the time the business applies for its permit to make sales at retail and
provides the tax
administrator
with a MED zone business certificate issued by the town clerk stating that the
business
is located in new construction in the MED zone. The duration of the certificate
shall be
determined
in accordance with subdivision (b)(1) of this section.
(7)
No business shall be permitted to become a MED zone business or to receive a
certificate
of exemption pursuant to subdivision (6) of this subsection by relocating from
any area
within
the state of Rhode Island but outside the MED zone to new construction within
the MED
zone,
unless the relocation results in the creation of new permanent employment
positions that
increase
the total employment of the business by not less than fifty percent (50%) of
its average
total
employment for the two (2) year period immediately preceding the year in which
it applies
for its
certificate of exemption. Any business that expands its operations by adding a
new location
within
the MED zone and then ceases to operate any of its locations within the state
of Rhode
Island
that existed prior to the establishment of the MED zone location shall
immediately have its
certificate
of exemption for the MED zone location revoked.
SECTION
32. Section 44-20-12.2 of the General Laws in Chapter 44-20 entitled
“Cigarette
Tax” is hereby amended to read as follows:
44-20-12.2.
Prohibited acts - Penalty. -- (a) No person or other legal entity
shall sell or
distribute
in the state, acquire, hold, own, possess, or transport for sale or
distribution in this state,
or
import or cause to be imported into the state for sale or distribution in this
state nor shall tax
stamps
be affixed to any cigarette package:
(1)
That bears any label or notice prescribed by the United States Department of
Treasury
to
identify cigarettes exempt from tax by the United States pursuant to section
5704 of title 26 of
the
United States Code, 26 U.S.C. section 5704(b) (concerning cigarettes intended
for shipment
to a
foreign country, Puerto Rico, the Virgin Islands, or a possession of the United
States), or for
consumption
beyond the jurisdiction of the internal revenue laws of the United States,
including
any
notice or label described in section 290.185 [44.185] of title 27
of the Code of Federal
Regulations,
27 CFR 290.185 [27 CFR 44.185];
(2)
That is not labeled in conformity with the provisions of the Federal Cigarette
Labeling
and
Advertising Act, 15 U.S.C. section 1331 et seq., or any other federal
requirement for the
placement
of labels, warnings and other information, applicable to cigarette packages
intended for
domestic
consumption;
(3)
The packaging of which has been modified or altered by a person other than the
original
manufacturer of the cigarettes, including by the placement of a sticker to
cover
information
on the package. For purposes of this subsection, a cigarette package shall not
be
construed
to have been modified or altered by a person other than the manufacturer if the
most
recent
modification to, or alteration of, the package was by the manufacturer or by a
person
authorized
by the manufacturer;
(4)
Imported into the United States in violation of 26 U.S.C. section 5754 or any
other
federal
law, or implementing federal regulations;
(5)
That the person otherwise knows or has reason to know the manufacturer did not
intend
to be sold, distributed, or used in the United States; or
(6)
That has not been submitted to the secretary of the U.S. Department of Health
and
Human
Services the list or lists of the ingredients added to tobacco in the
manufacture of those
cigarettes
required by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C.
section
1335a.
(b)
The tax administrator is authorized to obtain and exchange information with the
United
States Customs Service for the purpose of enforcing this section.
(c)
Any person who affixes or distributes a tax stamp in violation of this section
shall be
fined
not more than five hundred dollars ($500) for the first offense, and for each
subsequent
offense
shall be fined not more than one thousand dollars ($1,000), or be imprisoned
not more
than one
year, or be both fined and imprisoned.
(d)
Any cigarettes found in violation of this section shall be declared to be
contraband
goods
and may be seized by the tax administrator or his or her agents, or by any
sheriff or his or
her
deputy or any police officer, without a warrant. The tax administrator shall
promulgate rules
and
regulations for the destruction of contraband goods pursuant to this section.
(e)
The prohibitions of this section do not apply to:
(1)
Tobacco products that are allowed to be imported or brought into the United
States
free of
tax and duty under subsection IV of chapter 98 of the harmonized tariff
schedule of the
United
States (see 19 U.S.C. section 1202); or
(2)
Tobacco products in excess of the amounts described in subdivision (1) of this
subsection
if the excess amounts are voluntarily abandoned to the tax administrator at the
time of
entry,
but only if the tobacco products were imported or brought into the United
States for
personal
use and not with intent to defraud the United States or any state.
(f)
If any part or provision of this section or the application of any part to any
person or
circumstance
is held invalid, the remainder of the section, including the application of
that part or
provision
to other persons or circumstances, shall not be affected by that invalidity and
shall
continue
in full force and effect. To this end, the provisions of this section are
severable.
SECTION
33. Sections 44-30-1, 44-30-25, and 44-30-83 of the General Laws in Chapter
44-30
entitled “Personal Income Tax” are hereby amended to read as follows:
44-30-1.
Persons subject to tax. -- (a) Imposition of tax. A Rhode Island
personal
income
tax determined in accordance with the rates set forth in section 44-30-2 is
imposed for
each taxable
year (which shall be the same as the taxable year for federal income tax
purposes) on
the
Rhode Island income of every individual, estate, and trust.
(b)
Partners and partnerships. A partnership as such shall not be subject to the
Rhode
Island
personal income tax. Persons carrying on business as partners shall be liable
for the Rhode
Island
personal income tax only in their separate or individual capacities.
(c)
Associations taxable as corporations. An association, trust, or other unincorporated
organization,
which is taxable as a corporation under the provisions of chapter 11 of this
title,
shall
not be subject to the Rhode Island personal income tax.
(d)
Exempt trusts and organizations. A trust or other unincorporated organization,
which
by
reason of its purposes or activities is exempt from federal income tax, shall
be exempt from
the
Rhode Island personal income tax, except with respect to its unrelated business
taxable
income.
(e)
Cross references. For definitions of Rhode Island income of:
(1)
Resident individuals, see section 44-30-11 [section 44-30-12].
(2)
Resident estate or trust, see section 44-30-16.
(3)
Nonresident individual, see section 44-30-32.
(4)
Nonresident estate or trust, see section 44-30-35.
44-30-25.
Modification relating to family education accounts. -- (a)
"Family education
account"
means an account created by an individual taxpayer for the purpose of providing
qualified
educational benefits to a qualified beneficiary, but only if the account is
created by a
written
governing instrument as prescribed by the tax administrator that designates the
account as
a Rhode
Island family education account and that meets the following requirements:
(1)
The depositary is a qualified depositary.
(2)
The assets of the account will not be commingled with other property except in
a
common
trust fund or common investment fund.
(3)
The account balance deemed to be distributed to the taxpayer not later than the
last
day of
any taxable year of the taxpayer unless the beneficiary remained qualified with
respect to
the
taxpayer on at least one day during such year.
(4)
In the case of an account having a qualified beneficiary described in
subdivision
(b)(1) of
this section, no contributions to the account may be made after the taxpayer
has attained
age
twenty-one (21), and in the case of an account having a qualified beneficiary
described in
subdivision
(b)(2) of this section, no contribution may be made to the account unless the
beneficiary
is a dependent of the taxpayer.
(b)
"Qualified beneficiary" means an individual designated by name or
class in the
instrument
creating the account who is:
(1)
The taxpayer; or
(2)
A dependent of the taxpayer as defined in 26 U.S.C. section 152. In the case of
an
individual
whose parents are divorced and who is a dependent of one of the parents, the
individual
shall be treated as the qualified beneficiary of each parent. No person shall
be a
qualified
beneficiary after obtaining a bachelor's degree, any degree equivalent thereto,
or any
more
advanced degree.
(c)
"Qualified depositary" means:
(1)
Any national bank, federal savings and loan association, federal savings bank,
federal
insured
credit union, or other institution chartered by the United States of America
authorized to
accept
deposits which has its principal business office in the state of Rhode Island;
(2)
Any institution incorporated under the laws of the state of Rhode Island
authorized to
accept
insured deposits; and
(3)
Any other person who demonstrates to the satisfaction of the tax administrator
that it
will
administer the account in a manner consistent with the requirements of this
section and who
submits
to the jurisdiction of this state for the purposes of enforcing these
requirements.
(d)
(1) "Qualified educational benefits" means post-secondary education
provided by an
educational
institution which by virtue of law or charter is a public or other nonprofit
educational
institution
empowered to provide a program of education beyond the high school level and
which
is
accredited by a nationally recognized educational accrediting agency or
association and awards
an associate's,
a bachelor's or advanced degree or provides a program of not less than two (2)
years'
duration which is acceptable for full credit toward a bachelor's degree.
(2)
For the purposes of this section, the cost to provide qualified educational
benefits
means
applicable tuition and fees, room and board charges not in excess of the median
amounts
charged
by the institution providing the qualified educational benefits to students
living in
institution-provided
housing, and fees, books, supplies, and equipment required for courses of
instruction
at the institution.
(e)
"Qualified withdrawal" means any withdrawal from a family education
account:
(1)
The amount of which does not exceed the amount of the cost paid during the
taxable
year to
provide qualified educational benefits to one or more qualified beneficiaries;
or
(2)
Occurring within sixty (60) days after the death of any qualified beneficiary
if there is
no
qualified beneficiary younger than the decedent at the time of his or her
death;
(3)
To purchase tax exempt bonds issued by the state of Rhode Island having a
maturity
of not
more than twenty (20) years from the date of purchase;
(4)
Which transfers the entire balance of a particular family education account
from one
qualified
depository to another; or
(5)
Which transfers all or a portion of the balance of a particular family
education
account
from an account in the name of one qualified or unqualified beneficiary to an
account in
the name
of another qualified beneficiary of the same taxpayer.
(f)
Income, including gains and losses, on a qualified family education account
shall be
exempt
from taxation under this chapter, but the assets thereof shall be deemed a part
of the estate
of the
taxpayer for purposes of chapter 22 of this title.
(g)
(1) Except as provided in this subsection, any amount withdrawn or deemed to be
withdrawn
from a family education account other than as a qualified withdrawal shall be a
modification
increasing federal adjusted gross income of the taxpayer in the year of the
nonqualified
withdrawal, but the amount of the modification shall not exceed the net
modifications
reducing the taxpayer's federal adjusted gross income pursuant to this section
for
prior years
plus any modification pursuant to subsection (f) of this section for the year
of the
nonqualified
withdrawal. If any amount shall not be distributed as required by subdivision
(a)(3)
of this section,
the amount required to be distributed shall nevertheless be taken into account
as a
withdrawal
in the year the amount was required to be distributed. If a non-qualified
withdrawal
shall be
made from a family education account at a time when the taxpayer is not a
resident of
Rhode
Island, the portion of the modification deemed to be Rhode Island source income
shall be
the
amount of the modification multiplied by a fraction the numerator of which
shall be the
number
of taxable years during which the taxpayer maintained the account and was a
resident of
Rhode
Island and the denominator of which shall be the number of years the taxpayer
maintained
the
account.
(2)
(i) Any portion of a family education account used in a prohibited transaction
shall be
deemed
to be withdrawn on the date the portion is so used. The term "prohibited
transaction"
means
any transaction which would be described in 26 U.S.C. section 4975(d)(1)(A),
(B), (C), or
(D) [26 U.S.C. section 4975(c)(1)(A), (B), (C), or (D)]
if the term "plan" as used in that section
included
a family education account. For purposes of applying 26 U.S.C. section
4975(d)(1) [26
U.S.C.
section 4975(c)(1)] to this section, the term "disqualified
person" as used in that section
has the
meaning set forth in 26 U.S.C. section 4975(e)(2) disregarding, subparagraphs
(A) and
(B) of
that paragraph.
(ii)
If any portion of the account shall be invested in any "collectible"
as defined in 26
U.S.C.
section 408(m)(2), the collectible shall be deemed withdrawn on the first day
that any
disqualified
person shall obtain physical possession of the collectible.
(h)
Upon the death of the taxpayer creating a family education account, the account
shall
not
terminate unless otherwise provided by the instrument creating the account and
the person
entitled
to the residue of the family education account, as provided in the instrument
creating the
account,
or if not so provided, as provided in the taxpayer's will or as otherwise
provided by law,
shall
succeed to the rights and obligations of the taxpayer hereunder, but no person
other than a
posthumous
child of the taxpayer delivered alive within eleven (11) months from the date
of
death
shall become a qualified beneficiary after the date of the taxpayer's death.
Any individual
who was
a qualified beneficiary with respect to the deceased taxpayer shall continue as
a
qualified
beneficiary until any time that the individual would have ceased to be a
qualified
beneficiary
with respect to the taxpayer if: (1) the taxpayer had continued to live; (2)
the taxpayer
had
continued to provide the individual with the same level of support, adjusted
for inflation in
the same
manner as is described in 26 U.S.C. section 1(f), as the taxpayer provided to
the
individual
in the last taxable year ending before the taxpayer's date of death; and (3)
the
individual
had continued to have as his or her principal place of abode the taxpayer's
home and
had
remained a member of the taxpayer's household; provided, that the individual
had the
taxpayer's
home as his or her principal place of abode and was a member of the taxpayer's
household
at all times during the period beginning on the first day of the taxpayer's
last taxable
year
ending before the taxpayer's date of death and ending on the taxpayer's date of
death.
(i)
Every taxpayer establishing a family education account shall file the returns
and
provide
statements with respect to that account as the tax administrator may require.
Every
taxpayer
claiming a modification by reason of subsection (f) of this section shall file
information
as the
tax administrator may require. The information shall be filed for each year
until all
amounts
in all family education accounts created by the taxpayer have been withdrawn or
distributed.
(j)
Amounts contributed to a family education account and income earned on that
account
shall not be subject to involuntary alienation or assignment by the taxpayer
and shall be
exempt
from levy and attachment with respect to debts of the taxpayer except that this
subsection
shall
not operate to bar any assignment, alienation, attachment or levy:
(1)
Arising out of a bankruptcy suit instituted with respect to the taxpayer;
(2)
To pay a debt owing to the United States of America;
(3)
To pay expenses of providing qualified educational benefits to a qualified
beneficiary
whom the
taxpayer has a legal obligation to support;
(4)
To pay child support; or
(5)
To pay any other debt to the extent the taxpayer has made contributions while
insolvent.
44-30-83.
Limitations on assessment. -- (a) General. Except as otherwise
provided in
this
section the amount of the Rhode Island personal income tax shall be assessed
within three (3)
years
after the return was filed, whether or not the return was filed on or after the
prescribed date.
For this
purpose a tax return filed before the due date shall be considered as filed on
the due date;
and a return
of withholding tax for any period ending with or within a calendar year filed
before
April 15
of the succeeding calendar year shall be considered filed on April 15 of the
succeeding
calendar
year.
(b)
Exceptions.
(1)
Assessment at any time. The tax may be assessed at any time if:
(i)
No return is filed;
(ii)
A false or fraudulent return is filed with intent to evade tax; or
(iii)
The taxpayer fails to file a report, pursuant to section 44-30-59, of a change,
correction,
or amended return, increasing his or her federal taxable income as reported on
his or
her
federal income tax return or to report a change or correction which is treated
in the same
manner
as if it were a deficiency for federal income tax purposes.
(2)
Extension by agreement. Where, before the expiration of the time prescribed in
this
section
for the assessment of tax, or before the time as extended pursuant to this
section, both the
tax
administrator and the taxpayer have consented in writing to its assessment
after that time, the
tax may
be assessed at any time prior to the expiration of the period agreed upon.
(3)
Report of changed or corrected federal income. If the taxpayer shall, pursuant
to
section
44-30-59, file an amended return, or report a change or correction increasing
his or her
federal
taxable income or report a change or correction which is treated in the same
manner as if
it were
a deficiency for federal income tax purposes, an assessment may be made at any
time
prior to
two (2) years after the report or amended return was filed. This assessment of
Rhode
Island
personal income tax shall not exceed the amount of the increase attributable to
the federal
change,
correction, or items amended on the taxpayer's amended federal income tax
return. The
provisions
of this paragraph shall not affect the time within which or the amount for
which an
assessment
may otherwise be made.
(4)
Deficiency attributable to net operating loss carryback. If a taxpayer's
deficiency is
attributable
to an excessive net operating loss carryback allowance, it may be assessed at
any time
that a
deficiency for the taxable year of the loss may be assessed.
(5)
Recovery of erroneous refund. An erroneous refund shall be considered to create
an
underpayment
of tax on the date made. An assessment of a deficiency arising out of an
erroneous
refund
may be made at any time within three (3) years thereafter, or at any time if it
appears that
any part
of the refund was induced by fraud or misrepresentation of a material fact.
(6)
Armed forces relief. For purposes of this tax, the date appearing in 26
U.S.C. section
692(1)
[26 U.S.C. section 692(a)]
shall be January 1, 1971.
(c)
Omission of income on return. Notwithstanding the foregoing provisions of this
section,
the tax may be assessed at any time within six (6) years after the return was
filed if an
individual
omits from his or her Rhode Island income an amount properly includible therein
which is
in excess of twenty-five percent (25%) of the amount of Rhode Island income
stated in
the
return. For this purpose there shall not be taken into account any amount which
is omitted in
the
return if the amount is disclosed in the return, or in a statement attached to
the return, in a
manner
adequate to apprise the tax administrator of the nature and amount of the item.
(d)
Suspension of limitation. The running of the period of limitations on
assessment or
collection
of tax or other amount (or of a transferee's liability) shall, after the
mailing of a notice
of
deficiency, be suspended for the period during which the tax administrator is
prohibited under
section
44-30-81(c) from making the assessment or from collecting by levy, and for
sixty (60)
days
thereafter.
(e)
Limitations exclusive. No period of limitations specified in any other law
shall apply
to the
assessment or collection of Rhode Island personal income tax.
SECTION
34. Section 44-56-1 of the General Laws in Chapter 44-56 entitled
“Renewable
Energy Sales Credit” is hereby amended to read as follows:
44-56-1.
Renewable energy sales tax refund - Sales tax refund on sales of
qualifying
renewable
energy systems. --
(a) (1) The division of taxation shall refund any tax paid pursuant to the
provisions of
chapter
18 of this title resulting from the sale of any qualifying renewable energy
system.
(2)
As used in this section, a "qualifying renewable energy system" shall
be either a
photovoltaic
system, a solar domestic hot water system, solar space heating system, or wind-
generating
system.
(i)
For photovoltaic systems, the system shall be able to generate electricity
directly from
sunlight
and be able to have it provide electricity for the home. These systems shall
either be
"stand
alone" systems that use batteries for storage of electricity or "grid
interconnected" systems
that
allow the electric meter to spin backwards during periods where the
photovoltaic system is
generating
more electricity than the load of the house. These systems shall have an
electrical
permit
that has had a final inspection done by the electrical inspector for the city
or town of the
installation.
(ii)
For solar domestic hot water systems, the system shall consist of solar
collectors,
pump,
heat exchanger, and storage tank designed to heat water. These systems must
have a
plumbing
permit that has had a final inspection done by the plumbing inspector for the
city or
town of
the installation.
(iii)
For solar space heating systems, the system shall consist of solar collectors,
pump,
heat
exchanger, storage tank(s), and a method of distributing the heat to areas of
the house that
need
heat. These systems shall have a mechanical permit that has had a final
inspection done by
the
mechanical/plumbing inspector for the city or town of the installation.
(iv)
For wind energy systems, the system shall produce electricity through the use
of
wind
generators or wind turbines that can be used directly as in water pumping
applications, or
can be
stored in batteries for household usage. Wind energy systems can be used alone,
or can be
used as
part of a hybrid system in which their output is combined with photovoltaics,
and/or a
fossil
fuel generator.
(b)
Purchasers of qualifying renewable energy systems shall receive a sales tax
refund
upon
application to the state division of taxation upon submission of:
(1)
A form prescribed by the tax administrator containing;
(i)
A list of equipment purchased;
(ii)
The names and addresses of vendor and purchaser; and
(iii)
Addresses of the building upon which the equipment has been installed;
(2)
Copies of appropriate receipts; and
(3)
A systems certification pursuant to section 44-57-5 [section 44-57-6]
to verify that the
purchased
items were actually used in qualifying systems.
(c)
For purposes of local municipal property tax assessment, qualifying renewable
energy
systems
shall not be assessed at more than the value of a conventional heating,
conventional hot
domestic
hot water systems, or energy production capacity that otherwise could be
necessary to
install
in the building. "Qualifying systems" shall include photovoltaic
systems (renewable energy
systems),
solar domestic hot water systems, and active solar space heating systems.
SECTION 35. This act shall take effect upon passage.
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LC01822/SUB A
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